Enhancing Audit Quality Initiative - Emerging Industries and Risk Areas
The AICPA’s continuing commitment to raising the audit quality bar has led to this initiative, whose purpose is to improve the consistency of quality across the profession by focusing firms and peer reviewers on new industries, industries with new or rising risks, audit areas of increased risk or areas that have shown to have increased inspection matters in the past. An AICPA-wide approach of enhanced materials, targeted training and robust peer reviews is planned to enhance audit quality.
This Alert focuses on recent developments in independence and ethics for accountants and auditors--an area that is receiving increasing attention from regulators, investors, the news media, and others. Resources related to the Revised Code of Professional Ethics are discussed as well as the new format of the Code.
This revised course teaches you and your staff the AICPA, SEC and GAO independence rules in an inventive and creative way. You will learn the most up-to-date AICPA, SEC and GAO rules, including those adopted under the Sarbanes-Oxley Act
In this course you will focus on how to obtain an understanding of the client and assess the effectiveness of internal control design. Through a comprehensive case study, you'll practice applying the requirements in practice.
Considered the industry standard resource, this Guide is packed with information on new requirements, including offsetting of derivatives, financial assets and financial liabilities, and technical corrections and improvements.