Search results
Results from the WOW.Com Content Network
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 ...
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 ...
AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...
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.
Statement on Standards for Attestation Engagements no. 16 (SSAE 16) is an auditing standard for service organizations, produced by the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board, which supersedes Statement on Auditing Standards no. 70 (SAS 70) and has been superseded by SSAE No. 18. [1]
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.
Whether providing services directly to the public or employed by corporations or associations, CPAs can operate in virtually any area of finance including: Assurance and attestation services; Corporate finance (merger and acquisition, initial public offerings, share and debt issuings) Corporate governance; Estate planning; Financial accounting
Auditing revenue in certain industries, with conforming changes as of March 1, 2010 full-text: 06-09: 2011: Auditing revenue in certain industries, with conforming changes as of March 1, 2011: 06-10: 2012: Auditing revenue in certain industries, with conforming changes as of September 1, 2012: 07-01: 1968: Audits of banks full-text: 07-02: 1969 ...