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American
Institute of Certified Public Accountants |
EXPOSURE
DRAFTS OF PROPOSED STANDARDS
Exposure
Draft, Proposed Statement on Auditing Standards and Proposed Statement
on Standards for Attestation Engagements, "Omnibus -- 2002"
Exposure
Draft, Proposed Statement on Quality Control Standards, Amendment to Statement
on Quality Control Standards No. 2, "System of Quality Control for a CPA
Firm’s Accounting and Auditing Practice"
Exposure
Draft: Amendment to Statement on Auditing Standards No. 50, "Reports on
the Application of Accounting Principles"
Exposure
Draft: Proposed Statement on Auditing Standards "Consideration of Fraud
in a Financial Statement Audit"
Exposure
Draft: Proposed Statement on Auditing Standards and Proposed Statement
on Standards for Attestation Engagements
Exposure
Draft: Proposed Statement on Auditing Standards, Generally Accepted Auditing
Standards
Exposure
Draft: Financial Statements Included in Written Business Valuations
SUMMARIES
OF RECENTLY-ISSUED STANDARDS
SAS
No. 96, Audit Documentation
SAS
No. 95, Generally Accepted Auditing Standards
SAS
No. 94, The Effect of Information Technology on the Auditor's Consideration
of Internal Control in a Financial Statement Audit
SAS
No. 93, Omnibus Statement on Auditing Standards-2000
SAS
No. 92, Auditing Derivative Instruments, Hedging Activities, and Investments
in Securities
SAS
No. 91, Federal GAAP Hierarchy
SAS
No. 90, Audit Committee Communications
SAS
No. 89, Audit Adjustments
SAS
No. 88, Service Organizations and Reporting on Consistency
SAS
No. 87, Restricting the Use of an Auditor's Report
SOP
01-4, Reporting Pursuant to the Association for Investment Management
and Research Performance Presentation Standards
SOP
99-1, Guidance To Practitioners in Conducting and Reporting on an Agreed-Upon
Procedures Engagement to Assist Management in Evaluating the Effectiveness
of its Corporate Compliance Program.
SSAE
No. 10, Attestation Standards: Revision and Recodification
SSAE
No. 9, Amendments to SSAE Nos. 1, 2 and 3
SSAE
No. 8, Management's Discussion and Analysis
RECENTLY-ISSUED
AUDIT AND ATTEST INTERPRETATIONS
Interpretation
of SAS No. 1, Codification of Auditing Standards and Procedures (AU Section
420), "Consistency of Application of Generally Accepted Accounting Principles"
Interpretations
of SAS No. 70 (AU Section 324), "Service Organizations"
Interpretation
of AU Section 336 (SAS No.73), "Using the Work of a Specialist"
Interpretations
of AU Section 312 (SAS No.47), "Audit Risk and Materiality in Conducting
an Audit"
PROFESSIONAL
ISSUES TASK FORCE
Practice
Alert No. 01-2- Audit Considerations in Times of Economic Uncertainty
Practice
Alert No. 01-1 - Common Peer Review Recommendations
Practice
Alert No. 00-4 - Quarterly Review Procedures for Public Companies
Practice
Alert No. 00-3 - Auditing Construction Contracts
Practice
Alert No. 00-2 - Quality of Accounting Principles - Guidance for Discussion
with Audit Committees Appendix
A - Qualitative Characteristics of Financial Reporting
Practice
Alert No. 00-1 - Accounting for Certain Equity Transactions
Practice Alert
No. 99-2 - How the use of a Service Organization Affects Internal Control
Considerations
Practice
Alert No. 99-1 - Guidance for Independence Discussions with Audit Committees
Practice
Alert No. 98-3 - Revenue Recognition Issues
Practice
Alert No. 98-2 - Professional Skepticism and Related Topics
Practice
Alert No. 98-1 - The Auditor's Use of Analytical Procedures
Practice
Alert No. 97-3 - Changes in Auditors and Related Topics
Practice
Alert No. 97-2 - Audits of Employee Benefit Plans
Practice
Alert No. 97-1 - Financial Statements on the Internet
Practice
Alert No. 96-1 - The Private Securities Litigation Reform Act of 1995
Practice
Alert No. 95-3 - Auditing Related Parties and Related-Party Transactions
Practice Alert No. 95-2 - Complex Derivatives (Deleted due to the issuance
of FASB 133 and 137.)
Practice
Alert No. 95-1 - Revenue Recognition Issues
Practice
Alert No. 94-3 - Acceptance and Continuance of Audit Clients
Practice
Alert No. 94-2 - Auditing Inventories - Physical Observations
Practice
Alert No. 94-1 - Dealing with Audit Differences
AUDITING
STANDARDS BOARD STRATEGIC PLANNING
Horizons
for the Auditing Standards Board-Strategic Initiatives Toward the Twenty-First
Century (1997)
December
1998 Horizons Status Report
Results
of January 1999 Planning Meeting
January
31, 2000 Horizons Status Report