Showing posts with label standards. Show all posts
Showing posts with label standards. Show all posts

Tuesday, September 8, 2020

SSAE 19 Agreed upon procedures

https://www.journalofaccountancy.com/issues/2020/sep/ssae-no-19-flexibility-for-agreed-upon-procedures.html

Wednesday, April 24, 2019

Standard setter discussion

https://www.cpajournal.com/2019/02/21/regulators-and-standards-setters/ Addresses KAMs and CAMs....and other standard setting issues

Wednesday, August 15, 2018

A proposed standard change

Proposed revisions to SSAE 18. terminology for what have been known as "review engagements" is proposed. Comments due Oct 11. https://www.aicpa.org/content/dam/aicpa/research/exposuredrafts/accountingandauditing/downloadabledocuments/20180711a-ed-ssae-18-revisions.pdf

Thursday, January 18, 2018

Wednesday, September 27, 2017

PCAOB proposal on supervising other auditors

https://www.journalofaccountancy.com/news/2017/sep/pcaob-revises-proposal-supervision-other-auditors-201717539.html PCAOB is seeking comments on this proposal related to lead auditors supervising other auditors. Comments due by 11/15/2017

Monday, August 24, 2015

Reviews, compilations and engagements to prepare F/S

http://www.aicpa.org/interestareas/frc/reviewcompilationpreparation/pages/resources-for-ssars21.aspx The AICPA's Statement on Standards for Accounting and Review Services No. 21 page of resources and background

Wednesday, April 1, 2015

Thursday, February 5, 2015

PCAOB standard setting slow process

http://www.journalofaccountancy.com/news/2015/feb/auditing-standards-pcaob-201511738.html This article mentions standards can take up to five years to enact from start to finish.

Monday, January 12, 2015

PCAOB seeks comments

http://www.journalofaccountancy.com/news/2015/jan/going-concern-standard-pcaob-201511599.html PCAOB will likely seek input related to revision of the going concern standard. Some of this is related to the FASB rule in this area last year.

Thursday, February 13, 2014

The use of internal auditors

This standard makes use of the concept of a systematic and disciplined approach, which is based on the International Standard 610 that was modified in 2013.   For more information on the standard effective for audits for fiscal periods ending after 12/15/14 and a link to the executive summary check the following
http://www.journalofaccountancy.com/News/20149584.htm

Friday, March 22, 2013

PCAOB to consider reorganizing the audit standards

Meeting this Tuesday to consider this topical organization approach.    http://journalofaccountancy.com/News/20137625.htm

Friday, December 28, 2012

Clarified Auditing Standards

and some of the substantive changes made are detailed in this short blog post; report headings, opening balances and engagement letters changes are discussed.  http://blog.aicpa.org/2012/12/how-the-clarified-auditing-standards-will-affect-you.html#sthash.zPTJ7o5C.sM1EXIWF.dpbs

Monday, July 27, 2009

PCAOB vote on engagement quality review standard

http://www.journalofaccountancy.com/Web/20091964.htm
The standard has been well over a year in the making. First proposed, then revised, ready to be voted on. Check out the changes at this Journal of Accountancy article.