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General Accounting and Auditing Developments 2014/15 Audit Risk Alert

Publisher: AICPA
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This Alert was developed to assist you in achieving a more robust understanding of the business, economic, and regulatory environments in which you and your clients operate. It is an important tool to help you identify the significant risks that may result in the material misstatement of financial statements.

It contains a summary of all recent auditing and accounting pronouncements, and will ensure you have a full understanding of emerging practice issues and current accounting, auditing, and regulatory developments.

It contains new accounting and auditing guidance related to derivatives and hedging, service concession agreements, discontinued operations, stock compensation, and more.

In addition, this alert includes targeted discussion of new developments and considerations, and a look at what’s in the pipeline that may affect your engagements, including:

  • Recent Economic Trends
  • Recent Legislative and PCAOB Developments
  • FASB exposure drafts
  • Committee of Sponsoring Organizations of the Treadway Commission (COSO)
  • ARSC Clarity Project, including the newly issued AICPA SSARS No. 21 Standard
  • AICPA Ethics Codification Project

Key Benefits Include:

  • Get an understanding of the new COSO Framework
  • Get an understanding of the new AICPA ethics codification project
  • Get an understanding of the new PCAOB requirements for Broker Dealers
  • Discussion of Revenue Recognition Standard
  • Discussion of recent PCC alternatives


  • Statement on Auditing Standards No. 128
  • AICPA Code of Professional Conduct

Who Will Benefit:
All auditors as new accounting guidance is discussed

Paperback , 2014
Product# ARAGEN14P
Availability: In Stock
AICPA Member:$39.00
Your Price:$48.75
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