The ASB believes it is in the public interest to eliminate inconsistencies between the AICPA Professional Standards and the definition of materiality used by the U.S. judicial system and other U.S. standard …

We feel the use of objectives within the statement of auditing standards (SAS) is the first step needed to clarify the standards. The objective will state why the proposed standard is necessary and provide …

The AICPA’s Auditing Standards Board (ASB), has completed clarifying Statements on Standards for Attestation Engagements (SSAEs or attestation standards) and is issuing its clarified attestation …

Agenda Item 2B This document is intended to highlight the differences between the proposed draft SSAE, Specified Procedures and AT-C section 215, Agreed Upon Procedures Engagements. This …

In most assertion-based engagements, the practitioner comes to a conclusion (an opinion in U.S standards) about whether the subject matter is in accordance with the criteria (often referred to in …

Prepared by the AICPA Auditing Standards Board for comment from persons interested in auditing and reporting issues. Comments should be addressed to Sherry Hazel at [email protected].

To discuss the comments received on the public exposure of the proposed Statement on Standards for Attestation Engagements, Selected Procedures; to provide the ARSC with the Selected Procedures …

compliance with professional standards do not conflict with state board confidentiality regs. Further, the consent requirement is not consistent with the approach taken by IESBA and IAASB...

Feb 25, 2021 · Deloitte & Touche LLP (“D&T,” “our,” or “we”) appreciates the opportunity to respond to the request for public comment from the Auditing Standards Board (ASB or Board) of the American …

The requirements in the standards are designed to enable the auditor to achieve the objectives specified in the standards, and thereby the overall objectives of the auditor.