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The AICPA Audit Risk Alerts are developed to present issues that auditors may face in their current audits, focusing on emerging practice issues and current economic, accounting and auditing developments. Find out about important issues affecting the insurance industry and how these developments affect auditing in this industry. This alert also provides you with regulatory updates for the National Association of Insurance Commissioners (NAIC).
New accounting and auditing guidance and exposure drafts that are particularly significant to this alert and covered in just the right amount of detail include:
This alert also includes information on emerging issues such as:
To comply with the professional standards, auditors need to understand the industry, regulatory, and other external factors that affect the entity and its environment. This helps you identify those factors and how they may be a source of risk. You’ll not only find targeted discussion of new developments and considerations, but also a look at what’s in the pipeline that may affect your engagements.
This Alert is intended to be used in conjunction with the Audit Risk Alert General Accounting and Auditing Developments—2012/13 (product no. ARAGEN12P), which explains important issues that affect all entities in all industries in the current economic climate. General topics include recently issued guidance and emerging audit risks resulting from external economic factors.
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