This Audit and Accounting Guide summarizes applicable practices and delivers "how-to" advice for handling almost every type of financial statement.
This convenient and comprehensive online subscription provides access to over 40 publications full of AICPA Audit and Accounting literature, including all AICPA Guides and AICPA Alerts. This online access subscription includes all updates published for the duration of the subscription.
AICPA Guides and Alerts carry varying levels of authoritative guidance and commonly contain required procedures under AICPA Professional Standards. See below for more information.
The subscription includes access to the following publication families and specific guides, as well as the FASB Accounting Standards Codification™ (ASC) on AICPA Online Professional Library:
AICPA GUIDES: 23 publications:AICPA Audit Guides, Audit and Accounting Guides, Compilation and Review Guides and Other Guides include relevant guidance contained in official standards and other technical sources, offer practical discussion of recent developments and provide "how-to" advice. All content is reviewed by subject matter and industry experts and approved by the appropriate AICPA senior committee(s). Select a guide family for a comprehensive listing of included guidance.
Compilation & Review Guides
† Included with Assessing and Responding to Audit Risk in a Financial Statement Audit, the Audit Risk Assessment Tool provides a top down approach to the identification of high risk areas, and documents strategies for an effective and efficient audit program.
*Items are available in their current edition, updated for the ASB Clarified Auditing Standards (effective for engagements for years ending after December 15, 2012), and in the previous edition containing Auditing Standards effective prior to engagements years ending before December 14, 2012.
AICPA ALERTS, 14 publications: AICPA Audit Risk Alerts, Compilation and Review Alerts and Other Alerts are updated annually and provide a synopsis of recent developments that affect practitioners and identify significant business risks that may result in the material misstatement of a client's financial statements. Select a guide family for a comprehensive listing of included guidance.
Audit Risk Alerts
Compilation and Review Alerts
FASB Accounting Standards Codification™ (ASC) on AICPA Online Professional Library: The single source of authoritative nongovernmental U.S. generally accepted accounting principles (GAAP). While working in FASB ASC on your AICPA Online Professional Library subscription, you will be able to:
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