APPENDIX D: OTHER AUDITING PUBLICATIONS IN THE GAAS HIERARCHY

List of Auditing Practice Releases, Current AICPA Risk Alerts, AICPA Technical Practice Aids, and Other Publications

Auditing Practice Releases

Auditing Practice Releases (formerly titled Auditing Procedures Studies) provide practitioners with nonauthoritative practical assistance concerning auditing procedures. The releases available from the American Institute of Certified Public Accountants (AICPA) are listed below.

  • The Information Technology Age: Evidential Matter in the Electronic Environment (1997)
  • Confirmation of Accounts Receivable (1995)

Current AICPA Risk Alerts

  • Communicating Internal Control Related Matters in an Audit
  • Compilation and Review Developments
  • Employee Benefit Plans Industry Developments
  • Financial Institutions Industry Developments: Including Depository and Lending Institutions and Brokers and Dealers in Securities
  • General Accounting and Auditing Developments
  • Government Auditing Standards and Circular A-133 Developments
  • Health Care Industry Developments
  • Independence and Ethics Developments
  • Insurance Industry Developments
  • Investment Companies Industry Developments
  • Not-for-Profit Entities Industry Developments
  • Real Estate and Construction Industry Developments
  • State and Local Governmental Developments
  • Understanding the New Auditing Standards Related to Risk Assessment
  • Understanding the Responsibilities of Auditors for Audits of Group Financial Statements

AICPA Technical Practice Aids, Accounting ...

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