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    Engagement Letter

    Publication This excerpt from the 2013 new edition of Audit and Accounting Guide Employee Benefit Plans discusses engagement letters
    Published on June 12, 2013

    Understanding the Entity

    Article ...One of the more common peer review matters in review engagements relates to the engagement letter. Some examples of matters identified include: The required wording that the engagement could not be relied upon to disclose errors, fraud, or illega
    Published on July 22, 2011

    Understanding the Entity

    Article ...One of the more common peer review matters identified in compilation engagements is related to engagement letters. Some of these matters include: Missing or lacking required signatures. The required wording that the engagement could not be
    Published on April 02, 2013

    Resources for SSARS No. 19

    Article SSARS No. 19 represents one of the largest changes to the compilation and review standards since their creation. The AICPA offers a vast amount of implementation guidance and training on SSARS No. 19, including guides, risk alerts, toolkits and continuing professional education. Begin here to learn more.
    Published on December 05, 2013

    Industry Insights

    Article This Industry Insights page contains links to various guidance and expert panel information for key industries for accounting and auditing professionals.
    Published on December 02, 2013

    Communication With Those Charged With Governance

    Article ...One of the more common peer review matters identified in audit and attest engagements is related to the auditor's communication with those charged with governance and specifically the a failure to document those communicatio
    Published on April 03, 2013

    ARSC Clarity Project

    FAQ The Accounting and Review Services Committee continues to work to clarify the Statements on Standards for Accounting and Review Services and have released an updated timeline for their completion.
    Published on March 07, 2014

    Improving the Clarity of Auditing Standards

    Article The overall goal of the Clarity Project, a multiyear project of the Auditing Standards Board was to make the standards easier to read, understand and implement and to converge them with the International Standards on Auditing. Although the purpose of redrafting the auditing standards is for clarity and convergence and
    Published on April 07, 2014

    Management Representations

    Article ...One of the more common peer review matters identified in review engagements relates to the representation letter. Some examples of matters found include: Comparative financial statements were issued but the representation letter
    Published on July 26, 2011

    FRC Newsletter - January 27, 2014

    Newsletter FRC Newsletter Downloadable: January 27, 2014, Contents: ASB Issues Additional Proposed Clarified SSAE on Attestation Engagements Need an IPSA Audit? We Have CPAs for That! You Want Me to Verify What? Understanding & Responding to
    Published on March 07, 2014

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