Audit Risk Alert: General Accounting and Auditing Developments 2019/2020

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John Wiley & Sons, Mar 4, 2020 - Business & Economics - 96 pages

This alert provides auditors with an overview of recent economic, industry, technical, regulatory, and professional developments that may affect how auditors conduct audits and other engagements. An entity’s internal management can also use this alert to address areas of audit concern.

Updates include:

  • Economic and Industry Developments
  • Legislative and Regulatory Developments
  • Audit and Attestation Issues and Developments
  • Revenue Recognition
  • New Lease Standard
  • Accounting for Financial Instruments
  • Recent AICPA Independence and Developments
 

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Contents

General Accounting and Auditing Developments 201920 01
1
Recent Accounting and Financial Reporting Guidance 269
63
Auditing and Attestation Pipeline Issuers 300 301
73
Continuing Professional Education 329 332
79
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About the author (2020)

The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.

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