Audit Guide

Audit Guide

A pamphlet published by the American Institute of Certified Public Accountants providing information about how to conduct an audit under various circumstances. For example, an audit guide may cover a tax audit or an audit of personal finances. While they are not as detailed as the Generally Accepted Auditing Principles, statements in an audit guide are considered authoritative.
References in periodicals archive ?
Q: What were the goals and objectives of the Risk Assessment and Risk Response Audit Guide Task Force?
1) The AICPA issued an Audit Guide concurrent with this SAS entitled Auditing Derivative Instruments, Hedging Activities, and Investments in Securities (the Guide).
It was awkward because the latter followed the AICPA audit guide model, which uses a different fund structure than a government entity does.
In implementing SOP 93-7 and the 1996 audit guide, MUSE had to develop systems to capture costs the SOP defines as advertising, determine the appropriate functional classification of those costs and provide the required disclosures.
Applied to entities that follow the AICPA Industry Audit Guide Audits of Voluntary Health and Welfare Organizations or SOP 78-10, Accounting Principles and Reporting Practices for Certain Nonprofit Organizations.
Forms and guidance only cover a percentage (hopefully high) of the requirements," says Lyn Graham, chair of the AICPA task force that drafted the risk assessment audit guide.
Department of Housing and Urban Development (HUD) issued its long-awaited revisions to Chapter Three, HUD Multifamily Housing Programs, and Chapter Four, HUD Multifamily Hospital Program of the Consolidated Audit Guide for Audits of HUD Programs.
She also served as a member of the Professional Practice Executive Committee of the Center to Audit Quality, Co-Chair of the Task Force for the AICPA's Audit Guide on Assessing and Responding to Audit Risk in a Financial Statement Audit, and is a former member of the Quality Control Inquiry Committee, the SECPS Peer Review Committee and the Accounting Standards Executive Committee.
First Ever Global Technology Audit Guide (GTAG) on Using Technology to Detect and Respond to Fraud
3 Federal Aviation Administration, Passenger Facility Charge Audit Guide For Public Agencies Procedures For Examining Public Agency Passenger Facility Charge Revenue.
According to the newly released "Global Technology Audit Guide (GTAG-14): Auditing User-developed Applications" from The Institute of Internal Auditors: "User-developed applications (UDAs) typically consist of spreadsheets and databases created and used by end users to extract, sort, calculate, and compile organizational data to analyze trends, make business decisions, or summarize operational and financial data and reporting results.
An audit guide is posted online at the Controller's website at www.