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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.

The AICPA recently launched its Enhancing Audit Quality initiative to assist practitioners in maintaining and improving audit excellence. As part of the initiative, the Institute is pleased to provide an e-version of the Practice Aid Establishing and Maintaining a System of Quality Control for a CPA Firm’s Accounting and Auditing Practice, at no charge.

These standards are current as of June 1, 2016.


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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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 November 30, 2016

Auditing Standards Board

Article The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performanc
Published on November 30, 2016

ASB Meeting Agenda and Materials January 2017

Meeting Materials Meeting Date: January 9-12, 2017 Fort Lauderdale, FL The Ritz Carlton, Ft. Lauderdale 1 North Fort Lauderdale Beach Boulevard Ft. Lauderdale, FL  33304 Please visit the hotel website for more information regarding this hotel, such as am
Published on November 22, 2016

Statements on Quality Control Standards

Article Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information.
Published on November 04, 2016

Clarified Statements on Auditing Standards

Professional Standards Clarified Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board. SAS Nos. 122–127 are effective for audits ending on or after December 15, 2012. SAS Nos. 128–129 are effective for audits ending on or after December 15, 2014. The clarified standards are current as of June 1,
Published on November 04, 2016

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 November 04, 2016

AT-C section 9215

Professional Standards Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215.
Published on November 04, 2016

AT-C section 9205

Professional Standards Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215.
Published on November 04, 2016

AT-C section 9105

Professional Standards Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105.
Published on November 04, 2016

Statements on Standards for Attestation Engagements

Article Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information. View additional resources and guidance.
Published on October 28, 2016

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 October 27, 2016

AU-C section 940

Professional Standards This section establishes requirements and provides guidance that applies only when an auditor is engaged to perform an audit of internal control over financial reporting (ICFR) that is integrated with an audit of financial statements (integrated audit).
Published on October 25, 2016

AU-C section 700A

Professional Standards This section addresses the auditor's responsibility to form an opinion on the financial statements. It also addresses the form and content of the auditor's report issued as a result of an audit of financial statements.
Published on October 25, 2016

AT-C section 395

Professional Standards This section sets forth attestation standards and provides guidance to a practitioner concerning the performance of an attest engagement with respect to management's discussion and analysis (MD&A) prepared pursuant to the rules and regulations adopted by the Securities and Exchange Commission (SEC), which are presented in annual reports to shareholders
Published on October 25, 2016

AT-C section 320

Professional Standards This section contains performance and reporting requirements and application guidance for a service auditor examining controls at organizations that provide services to user entities when those controls are likely to be relevant to user entities' internal control over financial reporting. It complements AU-C section 402, Audit Considerations Relating to an
Published on October 25, 2016

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