Audit & Attest Standards

    Statements on Quality Control Standards 


    Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information.

    Statements on Quality Control Standards (SQCSs) are issued by the ASB. Firms that are enrolled in an AICPA-approved practice-monitoring program are obligated to adhere to quality control standards established by the AICPA. The AICPA's Quality Control Standards do not address the quality-control ramifications of the Sarbanes-Oxley Act nor do they address the quality control ramifications of the PCAOB standards that must be followed by auditors of issuers.

    These standards are current as of June 1, 2013.


    Original
    Standard
    No.

    Title & Synopsis Section in
    Professional
    Standards
    Interpretations (if applicable)

    SQCS No. 8

    A Firm's System of Quality Control (Redrafted)
    This section addresses a CPA firm's responsibilities for its system of quality control for its accounting and auditing practice.

    QC sec. 10

     

     

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    Recently Issued Audit Interpretations

    Guidance Recently Issued Audit Interpretations
    Published on April 11, 2014

    Audit and Attest Standards, Including Clarified Standards

    Overview Authoritative AICPA literature and related interpretations regarding Auditing Standards applicable to the issuance and preparation of audit reports for nonissuers.
    Published on April 11, 2014

    Clarified Statements on Auditing Standards

    Professional Standards Clarified Statements on Auditing Standards (SASs), issued by the Auditing Standards Board (ASB), are effective for audits ending on or after December 15, 2012, and will replace existing SASs in 2014. Until then, both SASs and clarified SASs are available within AICPA Professional Standards.
    Published on April 11, 2014

    ASB Meeting Agenda and Materials May 2014

    Article Meeting Date: May 13-15, 2014 Coronado, CA The Wynn Las Vegas and Encore Hotel 3131 Las Vegas Blvd. South Las Vegas, NV  89109 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, et
    Published on March 17, 2014

    Statements on Auditing Standards

    Overview Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for nonissuers.
    Published on February 11, 2014

    Statement on Auditing Standards No. 128

    Executive Summary This is a summary of SAS No. 128, Using the Work of Internal Auditors.
    Published on February 11, 2014

    AU-C Exhibit A

    Professional Standards This section lists AU-C sections designated by SAS No. 122 and cross-references them to a list of superseded AU sections.
    Published on February 11, 2014

    ASB Meeting Materials and Highlights

    Meeting Materials This listing of recent and upcoming Auditing Standards Board meeting dates, includes links to agenda materials and meeting highlights.
    Published on February 04, 2014

    Audit Standards Board Members Biographies

    Article The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
    Published on December 16, 2013

    Auditing Standards Board

    Article The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performance and issuance of audit and attestation reports for non i
    Published on December 16, 2013

    AU-C section 935

    Professional Standards This section addresses the application of GAAS to a compliance audit. Compliance audits usually are performed in conjunction with a financial statement audit. This section does not apply to the financial statement audit component of such engagements.
    Published on November 26, 2013

    AU-C section 930

    Professional Standards This section addresses the auditor’s responsibilities when engaged to review interim financial information under the conditions specified in this section.
    Published on November 26, 2013

    AU-C section 925

    Professional Standards This section addresses the auditor’s responsibilities in connection with financial statements of a nonissuer included or incorporated by reference in a registration statement filed with the U.S. Securities and Exchange Commission (SEC) under the Securities Act of 1933, as amended.
    Published on November 26, 2013

    AU-C section 920

    Professional Standards This section addresses the auditor’s responsibilities when engaged to issue letters (commonly referred to as comfort letters) to requesting parties in connection with a nonissuer entity’s financial statements included in registration statements filed with the Securities and Exchange Commission (SEC) under the Securities Act of 1933 (the 1933 Act) (for
    Published on November 26, 2013

    AU-C section 915

    Professional Standards This section addresses the reporting accountant’s responsibilities when requested to issue a written report on the application of the requirements of an applicable financial reporting framework to a specific transaction or the type of report that may be issued on a specific entity’s financial statements.
    Published on November 26, 2013

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