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    AU-C Section 600 - Audit of Group Financial Statements

    Article AU-C 600, Audits of Group Financial Statements, is one of the most significant changes as a result of the Clarity Project. AU-C 600 expands on the primarily reporting content of AU 543, Part of Audit Performed by Other Independent Auditors, which provided guidance on situations where two or...
    Published on August 16, 2012

    SAS Clarity - Group Audits

    Article AU-C 600, Audits of Group Financial Statements, is one of the most significant changes as a result of the Auditing Standards Board's Clarity Project. Find additional information and guidance for understanding the changes created by the ASB's Clarity Project
    Published on April 03, 2013

    Service Organization Control (SOC) Reports

    Overview Service Organization Control  Reports® are internal control reports on the services provided by a service organization. SOC reports provide valuable information users need to assess and address the risks associated with an outsourced service. The AICPA provides tools and resources to CPAs, service organizations and user entities needed to build
    Published on April 09, 2014

    Improving the Clarity of Auditing Standards

    Article The overall goal of the Clarity Project, a multiyear project of the Auditing Standards Board was to make the standards easier to read, understand and implement and to converge them with the International Standards on...
    Published on April 07, 2014

    Financial Reporting Center News and Newsletter Archive

    Article Keeping up with the news, whether breaking or far-reaching, is critical to the success of certified public accountants in practice. Whether in public accounting or in an industry position, when news breaks, find it here. Here you will also find an archive of the Financial Reporting Newsletter.
    Published on April 08, 2014

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