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Proposed Statement on Auditing Standards, Initial Audit Engagements, Including Reaudits—Opening Balances, February 9, 2009, Comments are requested by May 29, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, February 9
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Quality Control for an Audit of Financial Statements, June 1, 2009, Comments are requested by August 31, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, June 1
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Related Parties (Redrafted), September 11, 2009, Comments are requested by December 15, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, September 11
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements (Redrafted), September 30, 2009,Comments are requested by December 31, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, September 30
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Reporting on Financial Statements Prepared in Accordance with a Financial reporting Framework Generally Accepted in Another Country, September 30, 2009, Comments are requested by December 31, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, September 30
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Reports on Application of Requirements of an Applicable Financial Reporting Framework, December 10, 2009,Comments are requested by May 17, 2010; ; Exposure Draft (American Institute of Certified Public Accountants), 2009, December 10
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, and Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement, September 30, 2009, Comments are requested by December 31, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, September 30
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Subsequent Events and Subsequently Discovered Facts, April 10, 2009, Comments are requested by July 15, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, April 10
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Terms of Engagement, Written Representations, October 15, 2009, Comments are requested by January 15, 2010; Exposure Draft (American Institute of Certified Public Accountants), 2009, October 15
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Using the Work of an Auditor’s Specialist, December 21, 2009, Comments are requested by April 30, 2010; Exposure Draft (American Institute of Certified Public Accountants), 2009, December 21
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Quality Control Standards, A Firm’s System of Quality Control (Redrafted), June 1, 2009, Comments are requested by August 31, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, June 1
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statements on Auditing Standards, Required Supplementary Information, Other information in Documents Containing Audited Financial Statements, Other Information in Relation to the Financial Statements as a Whole, January 21, 2009, Comments are requested by May 15, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, January 21
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Omnibus Proposal of Professional Ethics Division Interpretations and Rulings, September 4, 2009
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Omnibus Proposal of Professional Ethics Division Interpretations and Rulings, September 4, 2009, Comments should be received by November 6, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, September 4
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Performing agreed-upon procedures engagements that address the completeness, accuracy, or consistency of XBRL-tagged data; Statement of position 09-1
American Institute of Certified Public Accountants. XBRL Assurance Task Force
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Comment Letters on Proposed Statement on Standards for Accounting and Review Services, Applicability of Statements on Standards for Accounting and Review Services, November 17, 2008
American Institute of Certified Public Accountants. Accounting and Review Services Committee
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Proposed Statement on Standards for Accounting and Review Services, Applicability of Statements on Standards for Accounting and Review Services, November 17, 2008; Exposure Draft (American Institute of Certified Public Accountants), 2008, November 17
American Institute of Certified Public Accountants. Accounting and Review Services Committee
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Proposed audit and accounting guide: gaming; Exposure draft (American Institute of Certified Public Accountants), 2008, September 10
American Institute of Certified Public Accountants. Accounting Standards Executive Committee
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Audit documentation: supplementary material; Exposure draft (American Institute of Certified Public Accountants), 2008, April 30
American Institute of Certified Public Accountants. Auditing Standards Board
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Auditor's communication with those charged with governance: supplementary material;
American Institute of Certified Public Accountants. Auditing Standards Board
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Changes made to the December 2007 exposure draft (ED) of International Standard on Auditing (ISA) 402 (revised and redrafted), audit considerations relating to an entity using a third party service organization, and proposed statement on auditing standards (SAS) audit considerations relating to an entity using a service organization; Exposure draft (American Institute of Certified Public Accountants), 2008, November 17
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Comment Letters for Exposure Draft Entitled: Interim Financial Information. 2008
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters for Proposed Statement on Auditing Standards No. 114 (Redrafted), The Auditor’s Communication With Those Charged With Governance. 2008
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed statement on auditing standards: audit considerations relating to an entity using a service organization (redrafted), November 17, 2008
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Communicating Internal Control Related Matters Identified in an Audit, June 12, 2008
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed statement on auditing standards: compliance audits, December 24, 2008
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed statement on auditing standards no. 103 (redrafted): Audit documentation, April 30, 2008
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on 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, June 12, 2008
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed statement on standards for attestation engagements: reporting on controls at a service organization , November 17, 2008
American Institute of Certified Public Accountants. Auditing Standards Board
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Disposition of paragraphs in AU section 324, servce organizations, in the proposed statement on auditing standards (SAS), Audit considerations when an entity uses a service organization, and in the proposed statement on standards for attestation engagements(SSAE), reporting on controls at a service organization; Exposure draft (American Institute of Certified Public Accountants), 2008, November 17
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed preface to codification of statements on auditing standards: principles governing an audit conducted in accordance with generally accepted auditing standards, and Proposed statement on auditing standards: overall objectives of the independent auditor and the conduct of an audit in accordance with generally accepted auditing standards; Exposure draft (American Institute of Certified Public Accountants), 2008, September 26
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed statement on auditing standards: audit considerations relating to an entity using a service organization (redrafted), November 17, 2008; Exposure draft (American Institute of Certified Public Accountants), 2008, November 17
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Communicating Internal Control Related Matters Identified in an Audit, June 12, 2008; Exposure Draft (American Institute of Certified Public Accountants), 2008, June 12
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed statement on auditing standards: Communicating internal control related matters in an audit; Exposure draft (American Institute of Certified Public Accountants), 2008, June 12
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed statement on auditing standards: compliance audits, December 24, 2008; Exposure draft (American Institute of Certified Public Accountants), 2008, December 24
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed statement on auditing standards: interim financial information (amends AU section 722, interim financial information); Exposure draft (American Institute of Certified Public Accountants), 2008, September 2
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed statement on auditing standards no. 103 (redrafted), April 30, 2008 : Audit documentation; Exposure draft (American Institute of Certified Public Accountants), 2008, April 30
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed statement on auditing standards no. 114 (redrafted): the auditor's communication with those charged with governance; Exposure draft (American Institute of Certified Public Accountants), 2008, April 30
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed statement on auditing standards: performing audit procedures in response to assessed risks and evaluating the audit evidence obtained; Exposure draft (American Institute of Certified Public Accountants), 2008
American Institute of Certified Public Accountants. Auditing Standards Board
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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
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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
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Supplementary material: proposed statement on auditing standards: overall objectives of the independent auditor and the conduct of an audit in accordance with generally accepted auditing standards; Exposure draft (American Institute of Certified Public Accountants), 2008, September 26
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Content and skill specifications for the uniform CPA examination; Exposure draft (American Institute of Certified Public Accountants), 2008
American Institute of Certified Public Accountants. Board of Examiners
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Comment Letters on Proposed statements on standards for tax services, November 26, 2008
American Institute of Certified Public Accountants. Tax Executive Committee
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Proposed statements on standards for tax services, November 26, 2008; Exposure draft (American Institute of Certified Public Accountants), 2008, November 26
American Institute of Certified Public Accountants. Tax Executive Committee
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Comment Lelters on Proposed statement on standards for accounting and review services: Omnibus statement on standards for accounting and review services - 2008
American Institute of Certified Public Accountants. Accounting and Review Services Committee
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Comment letters on Omnibus Statement on Standards for Accounting and Review Services
American Institute of Certified Public Accountants. Accounting and Review Services Committee
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Proposed statement on standards for Accounting and review services : Defining professional requirements in statements on standards for accounting and review services;Defining professional requirements in statements on standards for accounting and review services; Exposure draft (American Institute of Certified Public Accountants), 2007, Aug. 22
American Institute of Certified Public Accountants. Accounting and Review Services Committee
The proposed SSARS defines two categories of professional requirements: (1) Unconditional requirements. The accountant is required to comply with an unconditional requirement in all cases in which the circumstances exist to which the requirement applies. An unconditional requirement is indicated by the words must or is required. (2) Presumptively mandatory requirements. The accountant is also required to comply with a presumptively mandatory requirement in all cases in which the circumstances exist to which the requirement applies. The accountant may depart from a presumptively mandatory requirement provided that he or she justifies the departure and how alternative procedure(s) performed in the circumstances were sufficient to achieve the objectives of the requirement. The word should indicates a presumptively mandatory requirement.