DO WE UNDERSTAND EACH OTHER? - The AICPA has issued new auditing and attestation standards to provide guidance on establishing an understanding with your client. Although brief, the new standards affect every CPA, in large and small firms, performing audit and attest engagements.
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|Authors:||Gibson, Kim M.; Pany, Kurt; Smith, Steven H.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 185.1998, 1, p. 53-60
NEW STANDARDS AUER QUALITY CONTROL SYSTEMS - Because the existing standards did not address some important issues that CPA firms should consider, the American Institute of CPAs' auditing standards board issued two statements on quality control standards, which are effective in January 1997. The statements are based on recommendations of the AICPA joint task force on quality control standards.
Barber, Barry, (1996)
Fraud Prevention - MANAGEMENT IS RESPONSIBLE, TOO - Recognizing the role of corporate managers in preventing illegal activities, the ASB included as an exhibit with SAS no. 99 a document titled Management Antifraud Programs and Controls: Guidance to Help Prevent, Deter, and Detect Fraud. The document, which was sponsored by seven organizations including the AICPA, outlines the measures a company ...
Thomas, Arleen R., (2003)
TALKING WITH THE AUDITOR - SAS no. 85, Management Representations, supersedes SAS no. 19, Client Representations, with new guidance. There are a few new bells and whistles, including many helpful examples. SAS no. 85 also discusses when and how to tailor representation letters.
Gibson, Kim M., (1998)
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