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  2. SSAE No. 18 - Wikipedia

    en.wikipedia.org/wiki/SSAE_No._18

    SAS 70: In April 1992, the AICPA published Reports on the processing of transactions by service organizations; Statement on auditing standards, 070, which provides guidance when auditing the financial statements of an entity that uses a service organization to process transactions that affect financial reporting.

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

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

    In the United States, Statements on Auditing Standards provide guidance to external auditors on generally accepted auditing standards (abbreviated as GAAS) in regards to auditing a non-public company [1] and issuing a report.

  4. List of AICPA Audit and Accounting Guides - Wikipedia

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

    Personal financial statements guide, as of December 31, 1990 full-text: 39-04: 1992: Personal financial statements guide full-text: 39-05: 1997: Personal financial statements guide, with conforming changes as of September 1, 1997 full-text: 39-06: 1999: Personal financial statements guide, with conforming changes as of May 1, 1999 full-text: 39 ...

  5. Auditor's report - Wikipedia

    en.wikipedia.org/wiki/Auditor's_report

    The auditor's report is modified to include all necessary disclosures by either presenting the report subsequent to the report on the financial statements, or combining both reports into one auditor's report. The following is an example of the former version of adding a separate report immediately after the auditor's report on financial statements.

  6. Statement on Auditing Standards No. 99: Consideration of Fraud

    en.wikipedia.org/wiki/Statement_on_Auditing...

    SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).

  7. SSAE 16 - Wikipedia

    en.wikipedia.org/wiki/SSAE_16

    A SOC 1 Type 1 report is an independent snapshot of the organization's control landscape on a given day. A SOC 1 Type 2 report adds a historical element, showing how controls were managed over time. The SSAE 16 standard requires a minimum of six months of operation of the controls for a SOC 1 Type 2 report. [citation needed]

  8. Model Audit Rule 205 - Wikipedia

    en.wikipedia.org/wiki/Model_Audit_Rule_205

    For example, in a financial report for the year ending December 31, 2013, for each line item, the report must show the result for December 31, 2013, and December 31, 2012. [6] §5(A – F) The financial report must include: Report by an Independent CPA (i.e. Independent Auditors Report) [6] Balance Sheet [6]

  9. AICPA Statements of Position - Wikipedia

    en.wikipedia.org/wiki/AICPA_Statements_of_Position

    AICPA Statements of Position (SOPs) ... Audits of state and local governmental units, and supersession of SOP 89-6, example 26 full-text ...

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