Find the answers to the questions your colleagues and clients are asking in Technical Practice Aids. This key resource enables you to:
Access Qs&As from the AICPA's Technical Hotline
Review PCAOB staff and implementation guidance
Find guidance on providing assurance and advisory services on IT-enabled systems, including e-commerce. This guidance is particularly relevant to security, availability, processing integrity, online privacy, and confidentiality.
Research the guidance in the auditing and attestation Statements of Position.
The 2013 edition includes more than 60 new Technical Questions and Answers on such topics as:
Financial statement preparation
Health care entities
Also new in this edition:
New PCAOB Staff Audit Practice Alert No. 10, Maintaining and Applying Professional Skepticism in Audits
Two new SOPs
12-1, Reporting Pursuant to the Global Investment Performance Standards
13-1, Attest Engagements on Greenhouse Gas Emissions Information
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