TOP AUDITING ISSUES FOR 2013 - CCH

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TOP AUDITING ISSUES FOR 2013 CPE COURSE
date for financial statement periods ended on or after December 15, 2010.
This pronouncement superseded all previous SSARS. It is the sole source of
authoritative guidance on compilation and review services. It is also referred
to in the literature as the “AR sections.”
Interpretive publications. Interpretive publications include:
Compilation and review interpretations of SSARS
Appendixes to SSARS
Compilation and review guidance included in AICPA Audit and
Accounting Guides
AICPA Statements of Position, to the extent that they are applicable to
compilation and review engagements
These publications are not standards for accounting and review services. They
are recommendations on the application of SSARS in specific circumstances
and for specialized industries. An interpretive publication is issued under
the authority of the ARSC, after consideration of whether it is consistent
with SSARS.
Other compilation and review publications. These publications include:
AICPA publications not defined as interpretive publications, including:
The annual AICPA Compilation and Review Alert
Compilation and review articles in the Journal of Accountancy and
other professional journals
Compilation and review articles in the AICPA’s CPA Letter
AICPA Audit and Accounting Manual
Specific sections of AICPA Technical Practice Aids, including
Technical Questions and Answers
Checklists and Illustrative Financial Statements
Practice Aids
White papers
Continuing professional education programs
Other instructional materials
Textbooks
Guidebooks
Compilation and review programs and checklists
Other compilation and review publications from:
State CPA societies
Other organizations
Individuals