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    AU-C section 240

    Professional Standards This section addresses the auditor’s responsibilities relating to fraud in an audit of financial statements
    Published on November 18, 2014

    AU section 314

    Professional Standards ...a sufficient understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement of the financial statements whether due to error or fraud, and to design the nature, timing
    Published on November 18, 2013

    AU section 316

    Professional Standards ...the responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement (AU section 110) as it relates to fraud in an audit of financial statements conducted in accordance
    Published on November 18, 2013

    PCPS-Firm Practice Management White Papers

    Article The Private Companies Practice Section (PCPS) Firm Practice center provides information and resources for firms of all sizes in the area of practice management.
    Published on March 27, 2015

    AICPA White Papers Index

    Article AICPA features whitepapers with commentary and insight on topics of importance to the accounting profession.
    Published on July 10, 2014

    AICPA Tax Section White Papers

    Article The AICPA Tax Area provides tax practice tools to help practitioner members elevate their practices and maintain the highest ethical standards, and advocates sound tax policy and effective tax administration.
    Published on June 25, 2013

    Associations Other Links

    Article   Accounting Hall Of Fame The Accounting Hall of Fame was established at The Ohio State University in 1950 for the purpose of honoring accountants who have made or are making significant contributions to the advancement of accounting since the
    Published on May 10, 2013

    FVS White Papers

    Article The Information Management and Technology Assurance (IMTA) Division provides CPAs with resources, tools and information about IT Assurance, Risk, Security and Privacy, Analytics, and Technology.
    Published on December 15, 2014

    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 18, 2014

    ARSC Member Biographies

    Biography ARSC consists of 7 members, all of whom are AICPA members. Members are appointed to achieve an appropriate representation among small and medium firms actively involved in the provision of compilation and review services.
    Published on December 23, 2014

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