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    Statements on Standards for Attestation Engagements

    Article Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information. View additional resources and guidance.
    Published on February 25, 2015

    Peer Review May 2014 Exposure Draft - Pass With Deficiencies vs. Fail Report for Engagement Reviews

    Exposure Draft ...This Exposure Draft that proposes changes to eliminate an exception made for firms that undergo an Engagement Review. The current guidance states that when there is more than one engagement submitted for review, the same exact deficiency occurs on each o
    Published on November 04, 2014

    April 2014 Peer Review Summary

    Professional Standards Summary of the Nature, Objectives, Scope, Limitations of, and Procedures Performed in System and Engagement Reviews and Quality Control Reviews (as Referred to in a Peer Review Report
    Published on December 23, 2014

    Summary of the types of Peer Reviews

    Overview Summary of the Nature, Objectives, Scope, Limitations of, and Procedures Performed in System and Engagement Reviews and Quality Control Reviews (as Referred to in a Peer Review Report
    Published on February 14, 2013

    AU-C section 210

    Professional Standards This section addresses the auditor’s responsibilities in agreeing upon the terms of the audit engagement with management and, when appropriate, those charged with governance
    Published on November 18, 2014

    AU-C section 810

    Professional Standards This section addresses the auditor’s responsibilities relating to an engagement to report separately on summary financial statements derived from financial statements audited in accordance with generally accepted auditing standards (GAAS) by the same auditor
    Published on November 18, 2014

    Summary of the types of Peer Reviews

    Overview Summary of the Nature, Objectives, Scope, Limitations of, and Procedures Performed in System and Engagement Reviews and Quality Control Reviews (as Referred to in a Peer Review Report
    Published on December 31, 2013

    Summary of the types of Peer Reviews

    Overview Summary of the Nature, Objectives, Scope, Limitations of, and Procedures Performed in System and Engagement Reviews and Quality Control Reviews (as Referred to in a Peer Review Report
    Published on December 23, 2014

    AU-C section 510

    Professional Standards This section addresses the auditor’s responsibilities relating to opening balances in an initial audit engagement, including a reaudit engagement. In addition to financial statement amounts, opening balances include matters requiring disclosure that existed at the beginning of the period, such as contingencies and commitments...
    Published on November 18, 2014

    Summary of the types of Peer Reviews

    Overview Summary of the Nature, Objectives, Scope, Limitations of, and Procedures Performed in System and Engagement Reviews and Quality Control Reviews (as Referred to in a Peer Review Report
    Published on February 22, 2013

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