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Standards and Statements - AICPA
https://us.aicpa.org/research/standards
WEBAudit and Attest Standards. Audit and attest standards for conducting, planning and reporting on audit and attestation engagements of nonissuers, including clarified Statements on Auditing Standards (SASs); Statements on Standards for Attestation Engagements (SSAEs); and Statements on Quality Control Standards (SQCSs), as well as archived …
DA: 92 PA: 22 MOZ Rank: 18
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Accounting & Auditing - AICPA
https://us.aicpa.org/publications/accountingauditing
WEBAICPA authoritative standards publications and many of our accounting and auditing publications are available in several formats, including an online version. The online version makes research easy with a robust search engine, extensive linking within and between titles, and other tools to facilitate quickly finding what you need.
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Generally Accepted Auditing Standards - AICPA
https://us.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/au-00150.pdf
WEBare acts that the auditor performs during the course of an audit to comply with auditing standards. Auditing Standards.02 The general, field work, and reporting standards (the 10 standards) approved and adopted by the membership of the AICPA, as amended by the AICPA Auditing Standards Board (ASB), are as follows: General Standards 1. The ...
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AICPA SASs - currently effective | Resources | AICPA & CIMA
https://www.aicpa-cima.com/resources/download/aicpa-statements-on-auditing-standards-currently-effective
WEBOverview. Statements on Auditing Standards (SASs) are applicable to the preparation and issuance of audit reports for nonissuers (that is, entities who are not issuers as defined by the Sarbanes-Oxley Act, and entities whose audits are not required to be conducted according to the PCAOB standards).
DA: 44 PA: 65 MOZ Rank: 89
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Authoritative Standards - AICPA
https://us.aicpa.org/publications/authoritativestandards
WEBAICPA authoritative standards publications provide accounting professionals the authoritative standards of the Financial Accounting Standards Board, Governmental Accounting Standards Board, Public Company Accounting Oversight Board, AICPA's Auditing Standards Board (ASB), AICPA's Accounting and Review Services …
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Audit Evidence - AICPA
https://us.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/sas-142.pdf
WEBThis Statement on Auditing Standards (SAS) explains what constitutes audit evidence in an audit of financial statements and sets out attributes of information that are taken into account by the auditor when evaluating information to be used as audit evidence.
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The AICPA’s Guide to Clarified and Converged Standards for …
https://us.aicpa.org/content/dam/aicpa/research/standards/auditattest/asb/downloadabledocuments/clarity/aicpa_guide_to_clarity.pdf
WEBThe AICPA’s Auditing Standards Board (ASB) is nearing completion of its Clarity Project. The goal of the Clarity Project is to make U.S. generally accepted auditing standards (GAAS) easier to read, understand, and ap-ply. As the ASB redrafted the standards for clarity, it also converged the standards with
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June 2021 Update of the AICPA Professional Literature
https://us.aicpa.org/content/dam/aicpa/publications/authoritativestandards/downloadabledocuments/proflitupdate-202106.pdf
WEBApr 1, 2020 · Accounting for and Auditing of Digital Assets. The objective of this practice aid is to develop nonauthoritative guidance on how to account for and audit digital assets under U.S. generally accepted accounting principles (GAAP) and generally accepted auditing standards (GAAS), respectively.
DA: 78 PA: 46 MOZ Rank: 88
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AICPA auditing standards & guidance - Viewpoint
https://viewpoint.pwc.com/us/en/aicpa-auditing-standards---guidance.html
WEBAICPA auditing standards & guidance. AICPA Professional Standards: In the US, there are two sets of Professional Standards: (1) the PCAOB Standards and Related Rules, which are applicable to audits of issuers (as defined by the Sarbanes-Oxley Act of 2002) and (2) the AICPA Professional Standards, which are applicable to audit of nonissuers.
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AICPA Issues New Standard on Auditor’s Risk Assessment
https://www.aicpa-cima.com/news/article/aicpa-issues-new-standard-on-auditors-risk-assessment
WEBNEW YORK, NY (October 12, 2021) – The American Institute of CPAs (AICPA) Auditing Standards Board (ASB) has issued Statement on Auditing Standards (SAS) No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, to supersede SAS No. 122, as amended, section 315 of the same title, …
DA: 25 PA: 92 MOZ Rank: 96