TITLE

Practice Issues and Questions & Answers Relating to AU Section 324, Service Organizations

AUTHOR(S)
Georgiades, George
PUB. DATE
September 2008
SOURCE
GAAS Update Service;9/30/2008, Vol. 8 Issue 18, p1
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article offers information on the September 30, 2008 issue of "GAAP Update Service." It explores the importance of service organizations in delivering data processing requests and the use of auditing standards under the Statement in Auditing Standard (SAS) when processing report transactions. It cites several deficiencies committed by various certified public accountant (CPA) firms that are identified by the Public Company Accounting Oversight Board (PCAOB).
ACCESSION #
36906440

 

Related Articles

  • PCAOB Still Considering Audit Transparency Reproposal.  // Internal Auditor Alert (1553-8222);Apr2014, Vol. 11 Issue 4, p6 

    The article reports the Public Company Accounting Oversight Board's (PCAOB) extension of the comment period for the reproposed revisions to its auditing standards from February 3 to March 17, 2014.

  • PCAOB Adopts Risk Standards. CAIN, A. // Internal Auditor;Oct2010, Vol. 67 Issue 5, p16 

    The article announces the approval by the U.S. Public Company Accounting Oversight Board (PCAOB) of eight new audit standards.

  • PCAOB Issues Status Report on Auditing Standard No. 5.  // New Jersey CPA;Jan/Feb2010, p7 

    The article announces that a report on the first year of implementation of Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements (AS No. 5), has been issued by the Public Company Accounting Oversight Board (PCAOB)...

  • Conforming Amendments to PCAOB Interim Standards Resulting from the Adoption of PCAOB Auditing Standard No. 2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction With an Audit of Financial Statements (Part 2 of 2). Georgiades, George // Miller GAAS Update Service;11/30/2004, Vol. 4 Issue 22, p1 

    Part II. Focuses on the conforming amendments to the United States Public Company Accounting Oversight Board Interim Standards for auditing. Provisions for analytical procedures; Section pertaining to management representations; Conforming amendments to Interim Attestation Standards.

  • Summary & Highlights.  // Miller GAAS Update Service;11/30/2004, Vol. 4 Issue 22, p1 

    Part II. Focuses on the conforming amendments to the United States Public Company Accounting Oversight Board Interim Standards for auditing. Section on the appointment of the Independent Auditor; Planning and supervision section.

  • assurance news.  // Accounting Today;9/1/2009, Vol. 23 Issue 13, p15 

    This section offers news briefs on accounting and auditing in the U.S. The Public Company Accounting Oversight Board has voted to adopt Auditing Standard No. 7, also known as the engagement quality review, superseding its quality control standard. A survey by Deloitte shows the interest of...

  • PCAOB AIMS FOR SINGLE SYSTEM AUDITING STANDARDS.  // Accounting Today;May2013, Vol. 27 Issue 5, p23 

    The article reports that the Public Company Accounting Oversight Board is looking for comments on a proposal to reorganize its auditing standards into a topical structure with a single integrated numbering system.

  • IN BRIEF.  // Accounting Today;5/8/2007, Vol. 21 Issue 8, p5 

    The article offers updates related to accounting in the U.S. Five corporations that operate Jackson Hewitt tax prep franchises and 24 individuals who work at the franchises were sued by the U.S. government with civil injunction suits. A new auditing standard and tax service rules were released...

  • Changes proposed to auditor's report. COHN, MICHAEL // Accounting Today;Sep2013, Vol. 27 Issue 9, p78 

    The article discusses the changes proposed by the U.S. Public Company Accounting Oversight Board (PCAOB) on an auditing standard and related amendments to enhance the auditor's reporting model in mid-August 2013. It states that the proposed standard would retain the pass/fail model in the...

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics