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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 December 23, 2014

    AU-C section 805

    Professional Standards This section addresses special considerations in the application of AU-C sections 200-700 to an audit of a single financial statement or of a specific element, account, or item of a financial statement
    Published on November 18, 2014

    Auditing interpretation No. 1 of AU-C section 805

    Guidance Auditing interpretation No. 1, “Auditor of Governmental Cost-Sharing Multiple-Employer Pension Plan,” of AU-C section 805, Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement
    Published on September 29, 2014

    Auditing interpretation No. 2 of AU-C section 500

    Guidance Auditor interpretation No. 2, "Auditor of Governmental Agent Multiple-Employer Pension Plan," of AU-C section 805, Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement
    Published on June 26, 2014

    Recently Issued Audit Interpretations

    Guidance Recently Issued Audit Interpretations
    Published on April 22, 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...
    Published on November 18, 2014

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