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Attest function (Auditing) -- Standards -- United States; Audited financial statements -- Standards -- United States
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Full-Text Articles in Business
Reporting On Controls At A Service Organization : (Supersedes The Guidance For Service Auditors In Au Section 324, Service Organizations [Aicpa Professional Standards, Vol. 1]); Statement Of Standards For Attestation Engagements, 16, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting On Controls At A Service Organization : (Supersedes The Guidance For Service Auditors In Au Section 324, Service Organizations [Aicpa Professional Standards, Vol. 1]); Statement Of Standards For Attestation Engagements, 16, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Proposed Statement On Standards For Attestation Engagements: Reporting On Controls At A Service Organization, November 17, 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements: Reporting On Controls At A Service Organization, November 17, 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2008, November 17, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Examination Of An Entity's Internal Control Over Financial Reporting That Is Integrated With An Audit Of Its Financial Statements; Statement On Standards For Attestation Engagements 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Examination Of An Entity's Internal Control Over Financial Reporting That Is Integrated With An Audit Of Its Financial Statements; Statement On Standards For Attestation Engagements 15, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
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
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
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Attestation Engagements: Reporting On An Entity’S Internal Control Over Financial Reporting (To Supersede Chapter 5, €Œreporting On An Entity’S Internal Control Over Financial Reporting,€ Of Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, As Amended);Reporting On An Entity’S Internal Control Over Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Jan. 19, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements: Reporting On An Entity’S Internal Control Over Financial Reporting (To Supersede Chapter 5, €Œreporting On An Entity’S Internal Control Over Financial Reporting,€ Of Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, As Amended);Reporting On An Entity’S Internal Control Over Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Jan. 19, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This Statement establishes standards and provides guidance to a practitioner reporting on an entity's internal control over financial reporting (or on an assertion thereon)1,2 as of a point in time or for a period.3 Guidance is provided on examining: a. The design and operating effectiveness of an entity's internal control. b. The design and operating effectiveness of the internal control of a component of an entity, for example, an operating division of an entity or its accounts receivable function. (See paragraph 247.) c. The effectiveness of the design of an entity's internal control, including internal control that has not yet …
New Standards, New Services : Implementing The Attestation Standards; Aicpa Practice Aid Series;, Michael J. Ramos, Leslye Givarz
New Standards, New Services : Implementing The Attestation Standards; Aicpa Practice Aid Series;, Michael J. Ramos, Leslye Givarz
Guides, Handbooks and Manuals
No abstract provided.
Proposed Statement On Standards For Attestation Engagements : Attestation Standards, Revision And Recodification;Attestation Standards, Revision And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr.14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements : Attestation Standards, Revision And Recodification;Attestation Standards, Revision And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr.14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The following is a summary of the significant proposed changes to the attestation standards. 1. This proposed SSAE would supersede SSAE Nos. 1 through 9 (a list of these Statements is included in the transmittal letter to this proposal). 2. The body of the attestation standards is codified and organized in AT sections in the AICPA Professional Standards. This proposed SSAE would change the numbering and order of the AT sections. This reorganization and renumbering will be effected with the approval of the new standard. This exposure draft retains the existing AT section numbers. 3. The proposed revision of AT …
Proposed Statement On Standards For Attestation Engagements : Reporting On An Entity's Internal Control Structure Over Financial Reporting : Supersedes Sas No. 30, Reporting On Internal Accounting Control;Reporting On An Entity's Internal Control Structure Over Financial Reporting : Supersedes Sas No. 30, Reporting On Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Apr. 20, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements : Reporting On An Entity's Internal Control Structure Over Financial Reporting : Supersedes Sas No. 30, Reporting On Internal Accounting Control;Reporting On An Entity's Internal Control Structure Over Financial Reporting : Supersedes Sas No. 30, Reporting On Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Apr. 20, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is considering the issuance of this proposed statement on standards for attestation engagements to provide guidance to practitioners who are engaged to examine and report on management's written assertion about the effectiveness of an entity's internal control structure over financial reporting. This proposed Statement provides guidance to assist the practitioner in: 1. Accepting an engagement. 3. Obtaining an understanding of the internal control structure. 4. Testing and evaluating the design effectiveness and the operating effectiveness of internal control structure policies and procedures. 5. Forming an opinion on management's assertion, using material weakness as the basis for …
Proposed Statement On Auditing Standards : Client Representations;Client Representations; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Client Representations;Client Representations; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement establishes a requirement that the independent auditor obtain certain written representations from management as a part of an examination made in accordance with generally accepted auditing standards and provides guidance concerning the representations to be obtained.