Clarified Auditing Standards: The Quiet Revolution  

Oleh:

Morris, Jan Taylor ; Thomas, C. William

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 211 no. 6 (Jun. 2011), page 24-28.
Topik: GAAS; International Auditing Standards; Convergence; Changes; Exposure Drafts

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.30 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Over the past seven years the AICPA Auditing Standards Board (ASB) has aligned its agenda with the International Auditing and Assurance Standards Board (IAASB) in the Clarity Project, with a goal to converge US generally accepted auditing standards (GAAS) and international standards on auditing (ISA) by December 2012. The result will make GAAS for nonpublic companies easier to understand and apply, as well as more consistent across international borders, while avoiding unnecessary conflict with auditing standards for public companies issued by the PCAOB. This article summarizes the Clarity Project's nature and a few of the more important details of the clarified standards and implications for practitioners and educators. Among the most significant changes are: 1. a change to a consistent and more readable format for all standards, 2. a change in the authoritative status of the traditional 10 generally accepted auditing standards, 3. changes in the wording of the auditor's report, and 4. changes in standards for group audits.

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