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    Auditing Standards Boards Revised Quality Control Standards

    Executive Summary Auditing Standards Board's Revised Quality Control Standard No. 7 was effective 1/1/9
    Published on June 22, 2010

    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

    AICPAs Auditing Standards Board International Convergence Plan

    Article Auditing Standards Board's Convergence Plan With International Audit and Attest Standards
    Published on April 28, 2010

    Exposure Drafts of Proposed SASs, SSAEs, and SQCSs

    Exposure Draft Auditing Standards Board Exposure Drafts of Proposed Statements
    Published on October 29, 2014

    ASB Meeting Materials and Highlights

    Meeting Materials This listing of recent and upcoming Auditing Standards Board meeting dates, includes links to agenda materials and meeting highlights
    Published on February 11, 2015

    AU section 504

    Professional Standards This section defines association as it is used in the fourth standard of reporting and provides guidance to accountants engaged to audit financial statements in accordance with generally accepted auditing standards
    Published on November 14, 2013

    AU section 336

    Professional Standards This section provides guidance to the auditor who uses the work of a specialist in performing an audit in accordance with generally accepted auditing standards. For purposes of this section, a specialist is a person (or firm) possessing special skill or knowledge in a particular field other than accounting or
    Published on November 20, 2013

    AU section 328

    Professional Standards This section establishes standards and provides guidance on auditing fair value measurements and disclosures contained in financial statements. In particular, this section addresses audit considerations relating to the measurement and disclosure of assets, liabilities, and specific...
    Published on November 20, 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 applicable to planning and supervision
    Published on November 16, 2013

    AU section 333

    Professional Standards This section establishes a requirement that the independent auditor obtain written representations from management as a part of an audit of financial statements performed in accordance with generally accepted auditing standards and provides guidance concerning the representations to be obtained
    Published on November 20, 2013

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