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    Practice Aid Related to Fraud Testing Journal Entries

    Report In December 2008, the AICPA Center for Audit Quality issued some practical implementation guidance that should be helpful in financial statement audits in addressing the fraud issue
    Published on January 21, 2009

    Employee Benefit Plan Audits Considering the Potential for Fraud Issues

    Report In planning and performing current-year benefit plan audits, practitioners should keep in mind that there is a potential for fraud to exist that needs to be considered in benefit plan engagements in a manner similar to how fraud issues are addressed in all audit engagements performed under U.S...
    Published on July 04, 2012

    AU-C Section 240 Considering Fraud in Financial Statement Audits

    Report In implementing the clarified auditing technical literature guidance, practitioners will notice some new guidance associated with how they need to consider fraud-related matters in audits performed using U.S. GAAS
    Published on June 06, 2012

    Employee Benefit Plan Audits New Supplementary Information Requirements

    Report In planning and performing current-year employee benefit plan audit engagements, practitioners need to consider some authoritative auditing technical literature that now needs to be implemented.
    Published on June 20, 2012

    Peer Review Feedback -- Some Frequently-Encountered Deficiencies

    Report In the peer review process, peer reviewers document areas where firms encounter difficulties in complying with attest engagement technical literature requirements.
    Published on June 05, 2013

    Employee Benefit Plan Audits Considering Some Risk Assessment Issues

    Report Audit risk is the risk that an auditor expresses an inappropriate audit opinion when financial statements are materially misstated.  Audit risk is a function of the risks of material misstatement and detection risk.
    Published on July 17, 2013

    Progress Report PCAOB Inspections of Broker-Dealer Audits

    News The Public Company Accounting Oversight Board (PCAOB) recently announced in their third progress report that they continue to find a high degree of independence problems and other deficiencies in audits of broker-dealers.
    Published on August 19, 2014

    AU-C Section 315 Identifying and Assessing Risks of Misstatement

    Report In implementing the clarified auditing technical literature guidance, auditors will notice some modifications associated with requirements that need to be addressed when understanding the reporting entity and its environment, along with assessing risks of material misstatement in the financial statements.
    Published on August 29, 2012

    Communicating Control Deficiencies A Reminder About Auditor Responsibilities

    Report In September 2008, the Auditing Standards Board [ASB] issued Statement on Auditing Standards [SAS] No. 115 [AU Section 325], entitled Communicating Internal Control Related Matters Identified in an Audit.  The provisions within SAS No. 115 became effective for audits of financial statements for periods ending on/after December 15, 2009, where
    Published on March 14, 2012

    Error Corrections Accounting and Reporting Issues

    Report This report covers both the accounting and reporting issues when dealing with error corrections in a compilation, review, or audit engagement.
    Published on September 17, 2014

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