Wiley Practitioner's Guide to GAAS 2020

APPENDIX F:OTHER AUDITING PUBLICATIONS¹

List of Current Aicpa Risk Alerts, Aicpa Technical Practice Aids, and Other Publications

The items in this appendix have been reviewed by AICPA Audit and Attest Standards staff and are, therefore, presumed to be authoritative as defined by AU-C 200.

Current AICPA Risk Alerts Reviewed by AICPA Audit and Attestation Standards Staff

• Employee Benefit Plans Industry Developments
• General Accounting and Auditing Developments
• Government Auditing Standards and Single Audit Developments
• Not-for-Profit Entities Industry Developments
• Understanding the Responsibilities of Auditors for Audits of Group Financial Statements

AICPA Technical Practice Aids, Accounting and Auditing Publications Technical Questions and Answers

• Q&A Section 8000, Audit Field Work
• Q&A Section 9000, Auditor’s Reports

Other Publications

• Applying OCBOA in State and Local Governmental Financial Statements
• Establishing and Maintaining a System of Quality Control for a CPA Firm’s Accounting and Auditing Practice
• Using (SOC 1^® Report) in Audits of Employee Benefit Plans

Note

1. ¹ See the chapter on AU-C 200 for more information on the “GAAS hierarchy.”