Technical Practice Aids

Find the answers to the questions your colleagues and clients are asking in Technical Practice Aids. This key resource enables you to:

• Access common Qs&As from the AICPA Technical Hotline and review staff and implementation guidance issued by the PCAOB.
• Obtain guidance in the Trust Services Principles, Criteria, and Illustrations for providing assurance services, advisory services, or both on information technology (IT)-enabled systems including electronic commerce (e-commerce) systems. This guidance is particularly relevant when providing services with respect to security, availability, processing integrity, online privacy, and confidentiality.
• Research the guidance provided through the auditing and attestation Statements of Position.

The 2012 edition includes more than 60 new Technical Questions and Answers on trending topics:

• Assets
• Auditors’ Reports
• Attestation Engagements, including SOC engagements

Also new in this edition:

• Two new PCAOB Staff Audit Practice Alerts:
• Staff Audit Practice Alert No. 8, Audit Risks in Certain Emerging Markets
• Staff Audit Practice Alert No. 9, Assessing and Responding to Risk in the Current Economic Environment
• New release of Trust Services Principles, Criteria, and Illustrations section 200, Trust Services Principles and Criteria for Certification Authorities Version 2.0, was added, which supersedes the 2000 version of the Trust Services Principles, Criteria, and Illustrations for WebTrust® for Certification Authorities [Version 1.0]