Accounting Commons^™

New And Revised Definitions Related To Compliance Audits, Et Sec. 0.400, Effective June 15, 2023, American Institute Of Certified Public Accountants. Professional Ethics Division Dec 2022

Amendment To Au-C Section 935 (Amends Statement On Auditing Standards [Sas] No. 117, Compliance Audits, As Amended [Aicpa, Professional Standards, Au-C Sec. 935]); Statement On Auditing Standards, 148 (August 2022), American Institute Of Certified Public Accountants. Auditing Standards Board Aug 2022

Exposure Draft: Proposed New And Revised Definitions And Interpretations, Compliance Audits, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division Jun 2022

Comment Letters On Proposed New And Revised Definitions And Interpretations, Compliance Audits, American Institute Of Certified Public Accountants. Professional Ethics Division Jun 2022

Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards; Statement On Auditing Standards, 146 June 2022), American Institute Of Certified Public Accountants. Auditing Standards Board Jun 2022

Proposed Statement On Auditing Standards, Amendment To Au-C Section 935; Exposure Draft (American Institute Of Certified Public Accountants), 2022, February 7, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2022

Comment Letters On Proposed Statement On Auditing Standards, Amendment To Au-C Section 935, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2022

Amendments To Au-C Sections 501, 540, And 620 Related To The Use Of Specialists And The Use Of Pricing Information Obtained From External Information Sources; Statement On Auditing Standards, 144 (June 2021), American Institute Of Certified Public Accountants. Auditing Standards Board Jun 2021

Codification Of Statements On Auditing Standard, Numbers 122 To 133 (Pre-Sas No. 134), As Of January 2021, Volume 2, American Institute Of Certified Public Accountants (Aicpa) Jan 2021

Codification Of Statements On Auditing Standard, Numbers 122 To 143, As Of January 2021, Volume 1, American Institute Of Certified Public Accountants (Aicpa) Jan 2021

Proposed Statement On Auditing Standards, Amendments To Au-C Sections 501, 540, And 620 Related To The Use Of Specialists And The Use Of Pricing Information Obtained From External Information Sources, November 4, 2020, Comments Are Requested By February 4, 2021; Exposure Draft (American Institute Of Certified Public Accountants). 2020, November 4, American Institute Of Certified Public Accountants. Auditing Standards Board Nov 2020

Comment Letters On Proposed Statement On Auditing Standards, Amendments To Au-C Sections 501, 540, And 620 Related To The Use Of Specialists And The Use Of Pricing Information Obtained From External Information Sources, November 4, 2020, American Institute Of Certified Public Accountants. Auditing Standards Board Nov 2020

Proposed Statement On Auditing Standards, Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement, August 27, 2020, Comments Are Requested By November 25, 2020; Exposure Draft (American Institute Of Certified Public Accountants), 2020, August 27, American Institute Of Certified Public Accountants. Auditing Standards Board Aug 2020

Ballots For Proposed Statement On Auditing Standards, Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement, August 27, 2020, American Institute Of Certified Public Accountants. Auditing Standards Board Aug 2020

Comment Letters On Proposed Statement On Auditing Standards, Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement, August 27, 2020, American Institute Of Certified Public Accountants. Auditing Standards Board Aug 2020

Auditing Accounting Estimates And Related Disclosures; Statement On Auditing Standards, 143 (July 2020), American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2020

Audit Evidence; Statement On Auditing Standards, 142 (July 2020), American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2020

Amendment To The Effective Dates Of Sas Nos. 134–140; Statement On Auditing Standards, 141 (May 2020), American Institute Of Certified Public Accountants. Auditing Standards Board May 2020

Codification Of Statements On Auditing Standard, Numbers 122 To 138, As Of January 2020, American Institute Of Certified Public Accountants (Aicpa) Jan 2020

Proposed Statement On Auditing Standards, Amendments To Au-C Sections 725, 730, 930, 935, And 940, December 10, 2019, Comments Are Requested By February 10, 2020; Exposure Draft (American Institute Of Certified Public Accountants), 2019, December 10, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2019

Comment Letters On Proposed Statement On Auditing Standards, Amendments To Au-C Sections 725, 730, 930, 935, And 940, December 10, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2019

Proposed Statement On Auditing Standards, Auditing Accounting Estimates And Other Disclosures, August 22, 2019. Comments Are Requested By November 22, 2019; Exposure Draft (American Institute Of Certified Public Accountants), 2019, August 22, American Institute Of Certified Public Accountants. Auditing Standards Board Aug 2019

Comment Letters On Proposed Statement On Auditing Standards, Auditing Accounting Estimates And Other Disclosures, August 22, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board Aug 2019

Ballots For Proposed Statement On Auditing Standards, Auditing Accounting Estimates And Other Disclosures, August 22, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board Aug 2019

Proposed Statement On Auditing Standards, Audit Evidence, June 20, 2019, Comments Are Requested By September 18, 2019; Exposure Draft (American Institute Of Certified Public Accountants), 2019, June 20, American Institute Of Certified Public Accountants. Auditing Standards Board Jun 2019

Ballots For Proposed Statement On Auditing Standards, Audit Evidence, June 20, 2019, Comments Are Requested By September 18, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board Jun 2019

Comment Letters On Proposed Statement On Auditing Standards, Audit Evidence, June 20, 2019, Comments Are Requested By September 18, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board Jun 2019

Omnibus Statement On Auditing Standards—2019; Statement On Auditing Standards, 135, American Institute Of Certified Public Accountants. Auditing Standards Board May 2019

Codification Of Statements On Auditing Standard, Numbers 122 To 135, As Of May 2019, American Institute Of Certified Public Accountants (Aicpa) May 2019

Proposed Strategy And Work Plan, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2019