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    AU section 329

    Professional Standards This section provides guidance on the use of analytical procedures and requires the use of analytical procedures in the planning and overall review stages of all audits
    Published on November 15, 2013

    AU-C section 520

    Professional Standards This section addresses the auditor’s use of analytical procedures as substantive procedures (substantive analytical procedures). It also addresses the auditor’s responsibility to perform analytical procedures near the end of the audit that assist the auditor when forming...
    Published on November 21, 2013

    AU section 9329

    Professional Standards This section provides interpretations of AU section 329.
    Published on November 15, 2013

    Meeting Agenda and Materials for October 26-29, 2009, ASB Meeting

    Meeting Materials Meeting Agenda and Materials for October 26-29, 2009 Auditing Standards Board Meeting.
    Published on July 15, 2011

    ASB Meeting Agenda and Materials October 2010

    Meeting Materials Meeting agenda and materials for the October 2010 ASB meeting.
    Published on July 18, 2011

    Meeting Agenda and Materials for June 21-24, 2010, ASB Meeting

    Meeting Materials Auditing Standards Board Meeting Agenda and Materials June 21-24, 2010
    Published on September 21, 2012

    Meeting Agenda and Materials for August 23-25, 2011 ARSC Meeting

    Meeting Materials Meeting Agenda and Materials for August 23-25, 2011 ARSC Meeting.
    Published on August 18, 2011

    Meeting Agenda and Materials for August 24-27, 2009, ASB Meeting

    Meeting Materials Meeting Agenda and Materials for August 24-27, 2009 Auditing Standards Board Meeting
    Published on July 18, 2011

    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

    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

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