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    AU-C section 920

    Professional Standards This section addresses the auditor’s responsibilities when engaged to issue letters (commonly referred to as comfort letters) to requesting parties in connection with a nonissuer entity’s financial statements included in registration statements filed with the Securities and Exchange Commission (SEC) under the...
    Published on November 26, 2013

    Meeting Agenda and Materials for June 21-24, 2010, ASB Meeting

    Meeting Materials Auditing Standards Board Meeting Agenda and Materials June 21-24, 2010
    Published on September 21, 2012

    ASB Meeting Agenda and Materials May 2011

    Meeting Materials Meeting agenda and materials for the May 2011 ASB meeting
    Published on July 15, 2011

    AICPA Technical Hotline

    Overview The AICPA's Accounting and Auditing Technical Hotline provides members with free, high-quality technical assistance by phone concerning issues related to accounting and financial reporting, auditing and attestation, compilation, and review standards. The hotline is available from 9 a.m. to 8 p.m. Eastern time at 877.242.7212.
    Published on November 06, 2013

    ASB Meeting Agenda and Materials May 2013

    Meeting Materials May 7-9, 2013 ASB Meeting
    Published on April 30, 2013

    ASB Meeting Agenda and Materials January 2011

    Meeting Materials Meeting agenda and materials for the January 2011 ASB meeting
    Published on July 15, 2011

    Clarified Statements on Auditing Standards

    Professional Standards Clarified Statements on Auditing Standards (SASs), issued by the Auditing Standards Board (ASB), are effective for audits ending on or after December 15, 2012, and will replace existing SASs in 2014. Until then, both SASs and clarified SASs are available within AICPA Professional Standards.
    Published on April 11, 2014

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