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    AU-C section 210

    Professional Standards This section addresses the auditor’s responsibilities in agreeing upon the terms of the audit engagement with management and, when appropriate, those charged with governance
    Published on November 18, 2014

    AU-C section 510

    Professional Standards This section addresses the auditor’s responsibilities relating to opening balances in an initial audit engagement, including a reaudit engagement. In addition to financial statement amounts, opening balances include matters requiring disclosure that existed at the beginning of the period, such as contingencies and commitments...
    Published on November 18, 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

    AU-C section 935

    Professional Standards ...of GAAS to a compliance audit. Compliance audits usually are performed in conjunction with a financial statement audit. This section does not apply to the financial statement audit component of such engagements
    Published on November 18, 2014

    Standards and Statements

    Overview The Standards and Statements web page provides members with links to the standards and statements that the AICPA develops and monitors, and that are issued by the Auditing Standards Board, as well as to international financial reporting and continuing professional education program standards in one central area.
    Published on March 17, 2015

    AU-C section 220

    Professional Standards This section addresses the specific responsibilities of the auditor regarding quality control procedures for an audit of financial statements. It also addresses, when applicable, the responsibilities of the engagement quality control reviewer
    Published on November 18, 2014

    Recently Issued Compilation and Review Interpretations of the SSARSs

    Article Compilation and Review Interpretations of Statements on Standards for Accounting and Review Services (SSARSs) are Interpretative Publications pursuant to AR section 50, Standards for Accounting and Review Services. View Recently Issued Compilation and Review Interpretations of the SSARSs.
    Published on October 17, 2011

    Recently Issued Audit Interpretations

    Guidance Recently Issued Audit Interpretations
    Published on April 22, 2014

    Auditing Standards Board

    Article ...The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performance and issuance of audit and attestation reports for non issuers
    Published on April 01, 2015

    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 17, 2014

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