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Updated as of June 1, 2013, this valuable resource provides a plain English approach to conducting an audit. This one-stop-shop summarizes applicable requirements and delivers “how-to” advice to help practitioners plan and perform an audit. It provides:
This edition includes a full reprint of the Practice Aid, Establishing and Maintaining a System of Quality Control for a CPA Firm’s Accounting and Auditing Practice, as well as 4 Audit Risk Alerts, including:
The Audit Risk Alerts update CPAs on recent practice issues and professional standards and aid in identifying significant business risks that may result in the material misstatement of a client's financial statements.
This manual provides the illustrative examples, sample forms, and helpful techniques that small-and medium-size firms need to streamline their audit engagements.
Note: The manual has been updated for the ASB Clarity Project (through SAS 127).