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The AICPA’s new online tool, The Auditor’s Report: Comprehensive Guidance and Examples provides guidance on developing the auditor’s reports in accordance with applicable AICPA Professional Standards. Offered in a convenient and efficient online format, subscribers to this online tool can download the sample auditor’s reports for easy mark up and customization. With the added automation, practitioners will save time and minimize the risk of omitting a crucial part of the report.
Supplemented with examples, this auditor’s report tool helps your firm be as efficient and effective as possible in clearly documenting the results of the audit. With the more explicit requirements applicable to the auditor’s report established by the new clarified auditing standards, this tool is an essential resource for auditors making the transition to the new auditing standards. Illustrative examples are provided throughout so auditors can easily apply the requirements for audits.
To provide you with the most useful and comprehensive look at the auditor’s report, The Auditor’s Report: Comprehensive Guidance and Examples, provides clear, expert guidance that plainly differentiates required content and format of the auditor’s report from optional content used to further communicate with the user of the financial statements. Following the narrative guidance, there are exhibits with sample auditor’s reports illustrating the practical application of the guidance.
This tool also includes industry examples for the following industries and areas: Circular A-133 audits, audits conducted under Governmental Auditing Standards, and audits of Healthcare entities, State and Local Government entities, Employee Benefit Plans, Property and Liability Insurance entities, Depository and Lending entities, Investment companies, Not for Profit entities, and Developmental Stage Companies.
Developed by subject matter experts, The Auditor’s Report: Comprehensive Guidance and Examples is brought to you by the organization you trust to deliver the tools you need. The AICPA anticipates making updates to this tool to incorporate future changes in AICPA Professional Standards and best practice recommendations, as necessary.
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