AU-C Section 600 - Audit of Group Financial Statements
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
Improving the Clarity of Auditing Standards
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 June 02, 2014
SAS Clarity - Group Audits
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
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 06, 2015
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