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PDF Versions of the AICPA Code of Professional Conduct are also available for download. December 15, 2014 (Using Content in the Online system as of June 2020); December 15, 2014 (Using Content in the Online system as of June 2019); December 15, 2014 (Using Content in the Online system as of September 2018); December 15, 2014 (Using Content in the Online system as of August 2017)
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AICPA Accounting and Auditing Publications provide professionals engaged in accounting, financial reporting, audit and attest, and compilation and review services the guidance and knowledge for accurate reporting. The AICPA publishes guidance in both electronic and print, designed to be useful wherever you are—;in the office, in the field, or ...
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1600 Statements on Auditing Standards---Introduction Standards of Reporting2 1. The auditor must state in the auditor's report whether the fi-nancial statements are presented in accordance with generally
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Audit & Attest Standards. Clarified Statements on Auditing Standards. The Auditing Standards Board (ASB) has redrafted all of the auditing sections in Codification of Statements on Auditing Standards (contained in AICPA Professional Standards). These sections now reflect the ASB's established clarity drafting conventions designed to make the ...
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Auditing and Attestation Statements of Position are issued to achieve one or more of several objectives: to revise, clarify, or supplement guidance in previously issued Audit and Accounting Guides; to describe and provide implementation guidance for specific types of audit and attestation engagements; or to provide guidance on specialized areas ...
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5 however, contain significant changes from existing standards and will require auditors to prepare accordingly. Following are details on the changes you will need to make.
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