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Audit & Assurance
Accounting firms offer a wide range of professional services to their clients, including audit, review, other assurance, and related services. These services are regulated, with many jurisdictions requiring compliance with international standards or national requirements that have been based on international ones. High-quality international standards increase the comparability, consistency, clarity, credibility, and transparency of financial information. And, high-quality financial information, in turn, increases the stability of the global financial infrastructure. Read More
The 2014 edition of the handbook includes ISAE 3000 (Revised) and Conforming Amendments. A third volume has been added to the handbook that contains the International Framework for Assurance Engagements (previously included in Volume II of the handbook) and the recently issued Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality. The handbook was last issued in 2013. Staff-prepared Basis for Conclusions documents for each of the pronouncements included in the handbook can be accessed here.
This comprehensive implementation guide is intended to help practitioners understand and efficiently apply the clarified International Standards on Auditing (ISAs) to audits of small- and medium-sized entities (SMEs).
This third edition of the guide features enhancements to the two sample manuals, as well as other refinements for clarity and consistency with International Standard on Quality Control (ISQC) 1. The guide contains the requirements set out in ISQC 1 in addition to implementation guidance, including discussion material and an integrated case study that can be used as the basis for education and training.
Audit quality—how to achieve it, and what it means to the investor, auditor, company, and other stakeholders
Risk assessment procedures include all engagement activities, from the planning phase up to the development of the audit plan or detailed audit program.
Enhancing Audit Quality Practice Aid
April 16, 2015 - American Institute of CPAs
AICPA's Enhancing Audit Quality initiative is available to assist practitioners in maintaining and improving audit excellence. As part of the initiative, the Institute is pleased to provide an e-version of the Practice Aid Establishing and Maintaining a System of Quality Control for a CPA Firm’s Accounting and Auditing Practice, at no charge.
Data & Analytics unlock the data in your business and deliver insights to help enhance audit quality.