Practice Aids and Other Publications
Audit and Accounting Manual
Availability
- Online Subscription
- Paperback
- Paperback Bundle With AICPA Professional Standards and Technical Practice Aids
Audit and Accounting Manual is developed exclusively for small- and medium-sized CPA practices and contains useful techniques and procedures conducted by engagement practitioners. The manual explains in a practical, plain English format engagement steps, including planning and performing procedures and issuing reports. It also provides guidance for internal controls, audit documentation guidelines, and illustrative reports for confirmation letters, engagement and representation letters, and auditor's reports.
Audit and Accounting Manual also includes several Alerts published by the AICPA. Alerts keep practitioners updated on recent practice issues and professional standards that affect industry specific engagements. Alerts also help practitioners identify significant business risks that may result in the material misstatement of a client's financial statements.
Technical Questions and Answers
Availability
AICPA Technical Questions and Answers includes non-authoritative literature on the following subject matter:
- Financial Statement Presentation
- Assets
- Liabilities and Deferred Credits
- Capital
- Revenue and Expense
- Specialized Industry Problems
- Specialized Organizational Problems
- Audit Fieldwork
- Auditors’ Reports
- Attestation Engagements
Practice Aids
2011 Yellow Book Independence - Nonaudit Services Documentation
Accounting and Financial Reporting Guidelines For Cash- and Tax-Basis Financial Statements
Applying OCBOA in State and Local Governmental Financial Statements
Related-Party Audit Considerations: A Case Study Approach
Using a SOC 1sm Report in Audits of Employee Benefit Plans
AICPA Online Professional Library
Many publications and libraries may be of value to those interested in guidance related to accounting and valuation:
- AICPA Audit Risk Assessment Tool and Guide
- AICPA Practice Tool The Auditor's Report: Comprehensive Guidance and Examples
- AICPA Professional Standards
- U.S. GAAP Financial Statements—Best Practices in Presentation and Disclosure
- Audit and Accounting Guide Set with FASB Accounting Standards Codification
- Essential A&A Research Collection
- Premium A&A Research Collection