CalCPA also argued that, as compliance items are added to audit responsibilities, the Legislature should require that audit guides
be developed or updated.
Additionally, he is a contributing author for one of Practitioners Publishing Company's audit guides
Forthcoming AICPA audit guides
on risk assessment and audit sampling will provide more detailed information regarding the establishment of appropriate benchmarks.
The IRS issued two new research credit audit guides
during 2005: one assists examiners in auditing research credits reported by aerospace companies, while the other assists them in applying the "process of experimentation" requirement to cases involving software development.
The audit guides
work organizations in assessing ongoing, unique workplace issues and elements that affect (positively or negatively) workers' respect, service, and safety The audit also can help raise awareness of issues affecting a workplace.
Revenue Recognition in Today's Business Climate (RTBC)--Revenue recognition guidance exists throughout accounting literature, accounting and audit guides
and audit risk alerts for specific industries and the SEC's SAB 104.
116, 117 and 124, however, not-for- profit organizations followed different accounting principles depending on AICPA audit guides
for hospitals, higher education, health and welfare, and "other" nonprofit entities as well as other industry-specific guidelines.
Other sources include AICPA accounting and audit guides
, industry publications, financial statements of other entities in the industry, textbooks, periodicals, and individuals knowlegeable about the industry.
During subsequent years, new and revised audit guides
were issued, and the FASB integrated a nonprofit section component into its conceptual framework project.
CHICAGO -- At the Institute of Internal Auditors (IIA) International Conference, the IIA today released the second installment of the Global Technology Audit Guides
(GTAG), a series of reports that provides chief internal audit executives (CAEs) and their staffs with governance-level guidance and leadership for specific technology areas.
These audit guides
are amended from time to time or totally revised by the respective state or
for all local government entities would be developed under AB 229.