Technical Practice Aids

AICPA Technical Practice Aids is a source of various authoritative and nonauthoritative or implementation guidance issued by the AICPA and the Public Company Accounting Oversight Board (PCAOB).

Technical Practice Aids includes:

• Questions and answers issued by the AICPA on a variety of accounting, auditing, attestation, and industry topics, including 8 new Qs and As on service organizations
• PCAOB Staff Questions and Answers and Other Implementation Guidance
• Trust Services Principles, Criteria, and Illustrations
• Statements of Position—Auditing and Attestation
• Staff Audit Practice Alerts
  
  
  • No. 6, Auditor Considerations Regarding Using the Work of Other Auditors and Engaging Assistants From Outside the Firm

  • No 7, Auditor Considerations of Litigation and Other Contingencies Arising From Mortgage and Other Loan Activities

In addition, Technical Practice Aids has been updated to conform to SSARS No. 19 and appropriate sections have been updated to reflect the issuance of SAS Nos. 118−120.

Bonus! With your purchase of Technical Practice Aids in paperback you will receive at no additional cost a companion booklet, The Clarity Project: Background and Resources. This helpful compendium addresses the background status and implications of the Clarity Project and the Auditing Standards Board’s new clarified standards. Auditors will need to make some adjustments to their practices as a result of this project, and this booklet provides information on how to start planning for these changes.