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Statements of Position

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Performing Agreed-Upon Procedures Engagements That Address The Completeness, Mapping, Consistency, Or Structure Of Xbrl-Formatted Information; Statement Of Position, 13-2, American Institute Of Certified Public Accountants. Xbrl Assurance Task Force Sep 2013

Performing Agreed-Upon Procedures Engagements That Address The Completeness, Mapping, Consistency, Or Structure Of Xbrl-Formatted Information; Statement Of Position, 13-2, American Institute Of Certified Public Accountants. Xbrl Assurance Task Force

Statements of Position

No abstract provided.


Attest Engagements On Greenhouse Gas Emissions Information; Statement Of Position, 13-1, American Institute Of Certified Public Accountants. Sustainability Task Force Apr 2013

Attest Engagements On Greenhouse Gas Emissions Information; Statement Of Position, 13-1, American Institute Of Certified Public Accountants. Sustainability Task Force

Statements of Position

No abstract provided.


Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position, 12-1, American Institute Of Certified Public Accountants. Auditing Standards Board Oct 2012

Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position, 12-1, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards: Consideration Of Fraud In A Financial Statement Audit (Redrafted); Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 28, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Proposed Statement On Auditing Standards: Consideration Of Fraud In A Financial Statement Audit (Redrafted); Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 28, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Performing Agreed-Upon Procedures Engagements That Address The Completeness, Accuracy, Or Consistency Of Xbrl-Tagged Data; Statement Of Position 09-1, American Institute Of Certified Public Accountants. Xbrl Assurance Task Force Jan 2009

Performing Agreed-Upon Procedures Engagements That Address The Completeness, Accuracy, Or Consistency Of Xbrl-Tagged Data; Statement Of Position 09-1, American Institute Of Certified Public Accountants. Xbrl Assurance Task Force

Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards: Consideration Of Laws And Regulations In An Audit Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 30, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Proposed Statement On Auditing Standards: Consideration Of Laws And Regulations In An Audit Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards: Consideration Of Laws And Regulations In An Audit Of Financial Statements, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Comment Letters On Proposed Statement On Auditing Standards: Consideration Of Laws And Regulations In An Audit Of Financial Statements, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards: Consideration Of Fraud In A Financial Statement Audit (Redrafted, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Proposed Statement On Auditing Standards: Consideration Of Fraud In A Financial Statement Audit (Redrafted, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Changes Made To The December 2007 Exposure Draft (Ed) Of International Standard On Auditing (Isa) 402 (Revised And Redrafted), Audit Considerations Relating To An Entity Using A Third Party Service Organization, And Proposed Statement On Auditing Standards (Sas) Audit Considerations Relating To An Entity Using A Service Organization; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Changes Made To The December 2007 Exposure Draft (Ed) Of International Standard On Auditing (Isa) 402 (Revised And Redrafted), Audit Considerations Relating To An Entity Using A Third Party Service Organization, And Proposed Statement On Auditing Standards (Sas) Audit Considerations Relating To An Entity Using A Service Organization; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Statements On Standards For Tax Services; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 26, American Institute Of Certified Public Accountants. Tax Executive Committee Jan 2008

Proposed Statements On Standards For Tax Services; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 26, American Institute Of Certified Public Accountants. Tax Executive Committee

Statements of Position

No abstract provided.


Proposed Content And Skill Specifications For The Uniform Cpa Examination; Exposure Draft (American Institute Of Certified Public Accountants), 2008, American Institute Of Certified Public Accountants. Board Of Examiners Jan 2008

Proposed Content And Skill Specifications For The Uniform Cpa Examination; Exposure Draft (American Institute Of Certified Public Accountants), 2008, American Institute Of Certified Public Accountants. Board Of Examiners

Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards: Audit Considerations Relating To An Entity Using A Service Organization (Redrafted); Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Auditing Standards: Audit Considerations Relating To An Entity Using A Service Organization (Redrafted); Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards No. 103 (Redrafted): Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Auditing Standards No. 103 (Redrafted): Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Preface To Codification Of Statements On Auditing Standards: Principles Governing An Audit Conducted In Accordance With Generally Accepted Auditing Standards, And Proposed Statement On Auditing Standards: Overall Objectives Of The Independent Auditor And The Conduct Of An Audit In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 26, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Preface To Codification Of Statements On Auditing Standards: Principles Governing An Audit Conducted In Accordance With Generally Accepted Auditing Standards, And Proposed Statement On Auditing Standards: Overall Objectives Of The Independent Auditor And The Conduct Of An Audit In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 26, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Auditor's Communication With Those Charged With Governance: Supplementary Material;, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Auditor's Communication With Those Charged With Governance: Supplementary Material;, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards No. 114 (Redrafted): The Auditor's Communication With Those Charged With Governance; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Auditing Standards No. 114 (Redrafted): The Auditor's Communication With Those Charged With Governance; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Audit Documentation: Supplementary Material; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Audit Documentation: Supplementary Material; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Statement On Standards For Attestation Engagements: An Examination Of An Entity's Internal Control Over Financial Reporting That Is Integrated With An Audit Of Its Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 2008, June 12, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Standards For Attestation Engagements: An Examination Of An Entity's Internal Control Over Financial Reporting That Is Integrated With An Audit Of Its Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 2008, June 12, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards: Communicating Internal Control Related Matters In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 2008, June 12, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Auditing Standards: Communicating Internal Control Related Matters In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 2008, June 12, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards: Interim Financial Information (Amends Au Section 722, Interim Financial Information); Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 2, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Auditing Standards: Interim Financial Information (Amends Au Section 722, Interim Financial Information); Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 2, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Supplementary Material: Proposed Statement On Auditing Standards: Overall Objectives Of The Independent Auditor And The Conduct Of An Audit In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 26, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Supplementary Material: Proposed Statement On Auditing Standards: Overall Objectives Of The Independent Auditor And The Conduct Of An Audit In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 26, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Audit And Accounting Guide: Gaming; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 10, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2008

Proposed Audit And Accounting Guide: Gaming; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 10, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Statements of Position

No abstract provided.


Proposed Statement On Standards For Attestation Engagements: Reporting On Controls At A Service Organization; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Standards For Attestation Engagements: Reporting On Controls At A Service Organization; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Disposition Of Paragraphs In Au Section 324, Servce Organizations, In The Proposed Statement On Auditing Standards (Sas), Audit Considerations When An Entity Uses A Service Organization, And In The Proposed Statement On Standards For Attestation Engagements(Ssae), Reporting On Controls At A Service Organization; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Disposition Of Paragraphs In Au Section 324, Servce Organizations, In The Proposed Statement On Auditing Standards (Sas), Audit Considerations When An Entity Uses A Service Organization, And In The Proposed Statement On Standards For Attestation Engagements(Ssae), Reporting On Controls At A Service Organization; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards: Compliance Audits; Exposure Draft (American Institute Of Certified Public Accountants), 2008, December 24, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Auditing Standards: Compliance Audits; Exposure Draft (American Institute Of Certified Public Accountants), 2008, December 24, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards: Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; Exposure Draft (American Institute Of Certified Public Accountants), 2008, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2008

Proposed Statement On Auditing Standards: Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; Exposure Draft (American Institute Of Certified Public Accountants), 2008, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposal Of Professional Ethics Division; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2007

Proposal Of Professional Ethics Division; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Statements of Position

Proposed revision of ET section 92: Definintion of Firm; Proposed addition to ET section 92: Definition of network; Proposed interpretation of 101-17, , Networks and Network Firms


Clarification Of The Scope Of The Audit And Accounting Guide Investment Companies And Accounting By Parent Companies And Equity Method Investor For Investments In Investment Companies; Statement Of Position 07-1, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2007

Clarification Of The Scope Of The Audit And Accounting Guide Investment Companies And Accounting By Parent Companies And Equity Method Investor For Investments In Investment Companies; Statement Of Position 07-1, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Attestation Engagements That Address Specified Compliance Control Objectives And Related Controls At Entities That Provide Services To Investment Companies, Investment Advisers, Or Other Service Providers; Statement Of Position 07-2, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2007

Attestation Engagements That Address Specified Compliance Control Objectives And Related Controls At Entities That Provide Services To Investment Companies, Investment Advisers, Or Other Service Providers; Statement Of Position 07-2, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Proposed Aicpa Audit And Accounting Guide : Airlines;Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Sept. 12, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Airline Guide Task Force Jan 2007

Proposed Aicpa Audit And Accounting Guide : Airlines;Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Sept. 12, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Airline Guide Task Force

Statements of Position

This guide does the following: (1) Identifies certain requirements set forth in pronouncements in levels a, b, and c of the hierarchy of sources of GAAP. In these instances, entities are required to apply those requirements based on their standing in levels a, b, or c of the hierarchy rather than because of their inclusion in this guide. (2) Describes AcSEC’s understanding of prevalent or sole industry practice concerning certain issues. In addition, this guide may indicate that AcSEC expresses a preference for the prevalent or sole industry practice, or it may indicate that AcSEC expresses a preference for another …