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  2. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    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. The Comments column provides references to sections of Accounting Standards Codification (ASC) which complement or supersede a particular Audit and ...

  3. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    The Codification of Statements on Auditing Standards is generally issued in January, and the U.S. Auditing Standards is issued as part of the AICPA Professional Standards in June of each year. The current U.S. Auditing Standards are available at the AICPA's Web site.

  4. SSAE No. 18 - Wikipedia

    en.wikipedia.org/wiki/SSAE_No._18

    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 ...

  5. List of AICPA Issues Papers - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Issues_Papers

    Superseded by AICPA Practice Bulletin No. 7 1979 February 26: Personal Financial Statements full-text: Superseded by AICPA Personal Financial Statements Guide 1979 February 26: Project Financing Arrangements full-text: Superseded by FASB Statement No. 47 1979 April 27: Real Estate ADC Costs: Superseded by FASB Statement No. 66 1979 June 21

  6. AICPA Statements of Position - Wikipedia

    en.wikipedia.org/wiki/AICPA_Statements_of_Position

    Disclosure in annual stockholder reports; comments on Securities Exchange Act release no. 10591 full-text: 1974 March 7 74-3: Reporting the effects of general price-level changes in financial statements full-text: 1974 April 5 74-4: Accounting for future losses full-text: 1974 April 25 74-5: Accounting for foreign currency translation, May 17 ...

  7. Digital Accounting Collection - Wikipedia

    en.wikipedia.org/wiki/Digital_Accounting_Collection

    AICPA's Library began in 1918 with 2,000 books and pamphlets, part of the collection being a donation of Leonard H. Conant, a former president of the organization. An endowment fund organized by George O. May helped sustain the library’s collections through the years. In August 2001, AICPA transferred its library the University of Mississippi.

  8. Statements on Auditing Procedure - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    Clarification of accountant's report when opinion is omitted full-text: 1949 December 24: Revision in short-form accountant's report or certificate full-text: 1948 October 25: Events subsequent to the date of financial statements full-text: 1954 October 26: Reporting on use of "other procedures." full-text: 1956 April 27: Long-form reports full ...

  9. Generally Accepted Auditing Standards - Wikipedia

    en.wikipedia.org/wiki/Generally_Accepted...

    In the United States, the standards are promulgated by the Auditing Standards Board, a division of the American Institute of Certified Public Accountants (AICPA). AU [ 1 ] Section 150 states that there are ten standards: [ 2 ] three general standards, three fieldwork standards, and four reporting standards.

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