SSAE 18: The Clarified Attestation Standards
SSAE 18 is effective on May 1, 2017, and changes the Attestation Standards. Do you issue any attestation reports…
AICPA Code of Conduct
In this post, I provide information about accessing the AICPA Code of Conduct and the Plain English Guide to…
Can You Omit the MD&A from Governmental Financial Statements?
Omitting the MD&A in governments is not common, but it does occur. According to AU-C 730, the auditor’s report…
Confirmation of Receivables: Is It Required?
When is the confirmation of receivables required? Confirmation of Receivables is Usually Required AU-C 330 paragraph 20 states the…
Group Audit Standards Applicability: One Firm
Do the group audit standards apply when one firm audits all of the entities comprising a consolidated whole? Yes….