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General Accounting and Auditing Developments - 2015/16 Audit Risk Alert

Publisher: AICPA
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This useful resource contains a description of all recent auditing, accounting and regulatory developments, and ensures you have a robust understanding of the business, economic, and regulatory environments in which you and your clients operate.

In addition, this alert ensures you have a full understanding of emerging practice issues, with targeted analysis of new developments and how they may affect your engagements, including:

  • Recent Economic Trends
  • Recent Legislative and PCAOB Developments
  • FASB exposure drafts
  • Committee of Sponsoring Organizations of the Treadway Commission (COSO)
  • ARSC Clarity Project, including the newly issued AICPA SSARS No. 21 Standard
  • AICPA Ethics Codification Project

It also contains new accounting and auditing guidance related to derivatives and hedging, service concession agreements, discontinued operations, stock compensation, and more.
Key Benefits:

  • Get an understanding of the new AICPA ethics codification project
  • Get an understanding of the new PCAOB requirements for Broker Dealers
  • Discussion of Revenue Recognition Standard
  • Discussion of recent PCC alternatives
  • Get an understanding of the new COSO Framework


  • Audit Quality Initiative
  • SSARS Clarity Project
  • Statement on Auditing Standards No. 129
  • ASB Going Concern Interpretations

Who Will Benefit:

  • All auditors as new accounting guidance is discussed
eBook , 2015
Product# ARAGEN15E
Availability: eBook Download
AICPA Member:$29.00
Your Price:$39.00
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