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    AU section 350

    Professional Standards This section provides guidance for planning, performing, and evaluating audit samples. It describes uncertainty, substantive tests of details, tests of controls, and dual-purpose samples. The section also explains how to select a sampling approach
    Published on November 14, 2013

    AU section 311

    Professional Standards This section describes the first standard of field work, relating to the planning of the audit and the supervision of any assistants, and provides guidance to the independent auditor conducting an audit in accordance with generally accepted auditing standards on the considerations and activities...
    Published on November 16, 2013

    AU-C section 320

    Professional Standards This section addresses the auditor’s responsibility to apply the concept of materiality in planning and performing an audit of financial statements
    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 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 section 332

    Professional Standards This section provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities that are made in an entity’s financial statements. It also describes how assertions...
    Published on November 20, 2013

    Recently Issued Audit Interpretations

    Guidance Recently Issued Audit Interpretations
    Published on April 22, 2014

    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

    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

    The CPA Vision Project and Beyond

    Overview The CPA Vision Project is a vision of the profession’s future for the 21st century and beyond.  AICPA and state societies worked to bring together CPAs from across the country to develop an unprecedented grassroots vision.
    Published on January 07, 2013

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