The American Institute of CPAs’ Auditing Standards Board voted to issue a final version of its Statement on Auditing Standards, Omnibus Statement on Auditing Standards—2019, to align its guidance more ...

The American Institute of CPAs has released two new standards, one on auditing professional requirements, which includes a section on attestation engagements, and a second dealing with audit ...

The AICPA Auditing Standards Board (ASB) issued a new standard Tuesday to establish requirements and provide guidance that apply only when an auditor is engaged to perform an audit of internal control ...

Generally Accepted Accounting Principles and Governmental Auditing Standards differ and cover different aspects of the financial reporting process. GAAP defines how businesses, both public and private ...

The American Institute of Certified Public Accountants (AICPA) board has released an exposure draft of a new Statement on Auditing Standard (SAS) that addresses auditors’ responsibilities regarding ...