#pln1

[kfree3-blog]

This article is from the Journal of Accountancy.  This reproposed standard is designed to align communications requirements with performance demands.  This includes the risk assessment regulations. 

[peoriaauditclass]

Here is a link to the Auditing Standards set by the Public Company Accounting Oversight Board (PCAOB). Sarbanes-Oxley Act formed the PCAOB in order to set the audit and associated professional practice standards that must be followed by any publicly trade company. I found this site to be of value to anyone preforming such audits. Adhering to these standards is something that can't be overlooked. This link provides quick reference to the expected standards set by the PCAOB.

[peoriaauditclass]

CPA, Arlene Thomas speaks about the convergence of Accounting Standards.  Included in her speech is a description of the International Accounting Standards Board (IASB), which is made up of preparers, auditors, users, and academics.  She continues on to say the members are selected based on "technical skills and background experience in international business and market conditions".

[peoriaauditclass]

This is a link to the International Auditing and Assurance Standards Board. They are the ones that set the high quality international standards for auditing, quality control, review, and other assurance related services. They also help facilitate the convergence of international and national standards.

[peoriaauditclass]

This is a link to the American Institute of Certified Public Accountants (AICPA) website and it lists the Statements on Auditing Standards (SASs) with a brief description of each one and then a link if you want to learn more.  It is surprisingly easy to understand and use.  There are ten basic AICPA Generally Accepted Auditing Standards (GAAS), but I cannot believe the number of SASs there are so far.

[peoriaauditclass]

David Walker, formerly of the GAO, discussing government audit standards and opinions. About 2 minutes in he discusses the needs for global standards and the need that global standards not be based on the "lowest common denominator."

[peoriaauditclass]

First of all, this video doesn't work with Mozilla.  Therefore, you need to copy & paste the URL into Internet Explorer.  Also, it's a 20 minute video.  I would point to times of 1:47-5:40 where it discusses the AASB, IAASB, ISA, and ISQC.  I would also suggest times of 14:05-16:19 for discussing quality control and an audit program checklist.  All of these areas would also relate to us in America and around the world.