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This unique set includes both AICPA Professional Standards and Technical Practice Aids, and it gives you access to auditing standards, professional standards as well as Statements of Position, bulletins and alerts.
AICPA Professional Standards offers a seamless source of professional standards applicable to non-public companies and contains pronouncements issued by the AICPA. Pronouncements, issued through June 1, 2012, are arranged by subject with amendments noted, superseded portions deleted, and necessary conforming changes reflected.
Professional Standards has been fully updated for the recently released clarity standards. While these standards do not become effective until December 2012, now is the time for auditors to prepare for the transition to the clarified standards. For example, new requirements may involve planning discussions with clients early in 2012; some may affect interim testing and other fieldwork; and some require changes to the report. If your firm develops and maintains its own audit methodologies, you need to start now to be prepared. If your firm relies on commercially provided audit methodologies you still need to understand the underlying standards and requirements to ensure you use your methodology to complete audits as effectively and efficiently as possible while remaining compliant with the standards.
Technical Practice Aids allows you to:
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