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The PCAOB adopted the ASB's auditing and attest standards as its temporary auditing rules in 2003. [10] The AICPA subsequently changed the designation of the leading GAAS-setting authority in February 2004. It designated the PCAOB as the authoritative body for GAAS related to public companies, while the ASB was designated for non-public ...
Statement on Standards for Attestation Engagements no. 18 (SSAE No. 18 or SSAE 18) is a Generally Accepted Auditing Standard produced and published by the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board. Though it states that it could be applied to almost any subject matter, its focus is reporting on the ...
SAS No. 122, Clarification and Recodification, contains the Preface to Codification of Statements on Auditing Standards, Principles Underlying an Audit Conducted in Accordance With Generally Accepted Auditing Standards, and 39 clarified SASs. This statement recodifies and supersedes all outstanding SASs through No. 121 except
The list was compiled using the resources of the University of Mississippi library. The list also includes titles from the earlier series: AICPA Accounting Guides and AICPA Industry Audit Guides. Links to full-text of the Guides are provided for many of the titles prior to 2000.
Audit and Attest SOPs were issued to revise or supplement the AICPA's Audit and Accounting Guides, provide implementation guidance for specific types of audit and attest engagements, and guidance in specialized areas of audit and attest. These SOPs have the same authority as the AAGs.
The Florida Supreme Court narrowed the ability of the Board of Accountancy to limit unlicensed activity in the 1957 case Florida Accountants Association v. Dandelake. The court ruled that unlicensed activity could only be limited if the accountant used the title CPA or PA or if the public was confused in the title of a CPA and a non-CPA.
In the United States, the Public Company Accounting Oversight Board develops standards (Auditing Standards or AS) for publicly traded companies since the 2002 passage of the Sarbanes–Oxley Act; however, it adopted many of the GAAS initially. The GAAS continues to apply to non-public/private companies.
The AICPA defines a covered member as the following: “an individual on the attest engagement team. an individual in a position to influence the attest engagement. a partner, partner equivalent, or manager who provides 10 or more hours of non-attest services to the attest client within any fiscal year.