AICPA Audit & Attest Standards Podcast

Audit & Attest Standards

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The AICPA Audit & Attest Standards Podcast Series was developed to help keep our members apprised of all the latest standard setting activities of the Auditing Standards Board (ASB) and the Accounting and Review Services Committee (ARSC).

06/08/2009

Ep. 2 - ARSC April 28, 2009 Exposure Draft - Review of Independence Issues (Part 2)

On April 28, 2009, the AICPA’s Accounting and Review Services Committee released an exposure draft that would revise the standards for compilation and review engagements. The changes, designed to address concerns of small businesses, users of small-business financial statements and CPAs who serve smaller entities, would allow an accountant to issue a review report on financial statements when also performing nonattest services that were designed to improve the reliability of the client's financial information. In addition, the proposed standard would harmonize review standards with the International Auditing and Assurance Standards Board’s review standard ISRE No. 2400 as well as recodify AR section 100, Compilation and Review of Financial Statements, into separate chapters for compilation and review engagements. In this podcast, the staff liaison to the ARSC and the Chair of the ARSC Reliability Task Force continue their discussion of the proposed SSARSs.

22 分鐘
22/07/2009

Ep. 1 – ARSC April 28, 2009 Exposure Draft - Review of Independence Issues

On April 28, 2009, the AICPA’s Accounting and Review Services Committee released an exposure draft that would revise the standards for compilation and review engagements. The changes, designed to address concerns of small businesses, users of small-business financial statements and CPAs who serve smaller entities, would allow an accountant to issue a review report on financial statements when also performing nonattest services that were designed to improve the reliability of the client's financial information. In addition, the proposed standard would harmonize review standards with the International Auditing and Assurance Standards Board’s review standard ISRE No. 2400 as well as recodify AR section 100, Compilation and Review of Financial Statements, into separate chapters for compilation and review engagements. In this podcast, the staff liaison to the ARSC and the Chair of the ARSC Reliability Task Force discuss the proposed SSARSs.

21 分鐘

2 集

The AICPA Audit & Attest Standards Podcast Series was developed to help keep our members apprised of all the latest standard setting activities of the Auditing Standards Board (ASB) and the Accounting and Review Services Committee (ARSC).

創作者

Audit & Attest Standards
活躍年份

2009年
單集

2
分級

兒童適宜
節目網站

AICPA Audit & Attest Standards Podcast

AICPA Audit & Attest Standards Podcast

單集

Ep. 2 - ARSC April 28, 2009 Exposure Draft - Review of Independence Issues (Part 2)

Ep. 1 – ARSC April 28, 2009 Exposure Draft - Review of Independence Issues

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