PDF Ebook AICPA Professional Standards, by AICPA
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AICPA Professional Standards, by AICPA
PDF Ebook AICPA Professional Standards, by AICPA
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This publication is a reference of the current pronouncements on AICPA professional standards, along with a section detailing the applicability of AICPA and PCAOB standards.
Professional Standards has been fully updated for the recently released clarity standards. While these standards do not become effective until December 2012, now is the time for auditors to prepare for the transition to the clarified standards. For example, new requirements may involve planning discussions with clients early in 2012; some may affect interim testing and other fieldwork; and some require changes to the report. If your firm develops and maintains its own audit methodologies, you need to start now to be prepared. If your firm relies on commercially provided audit methodologies you still need to understand the underlying standards and requirements to ensure you use your methodology to complete audits as effectively and efficiently as possible while remaining compliant with the standards.
Additions to this year's publication include: SAS No. 126, The Auditor's Consideration of An Entity's Ability to Continue as a Going Concern; SAS No. 125, Alert That Restricts the Use of the Auditor's Written Communication; SAS No. 124, Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country; SAS No. 123, Omnibus Statement on Auditing Standards--2011; SAS No. 122, Statements on Auditing Standards: Clarification and Recodification; New Continuing Professional Education standards, with a restructuring of the section.; 1 new auditing interpretation; 2 new tax services interpretations; 2 new accounting and review services interpretations; and 6 new ethics interpretations.
Extensive modifications and deletions have been made throughout Professional Standards to reflect recent changes in the standards.
- Sales Rank: #2810975 in Books
- Published on: 2012
- Number of items: 1
- Binding: Paperback
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Didn't realize this was only 1 volume of a entire set. Now we have to track down the other volumes!
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