The AICPA has collected archive information on the Clarity Project, available on the Archive page. Summary of Clarified Auditing Reporting Standards.Mapping of Superseded AU Sections to AU-C Sections.Scalability of Generally Accepted Auditing Standards According to the Size and Complexity of an Entity.
Auditing Standards Board Clarity Project (Powerpoint presentation).Companies can look at the generally accepted accounting principles (GAAP) for further guidance on reporting standards. Keeping accurate, consistent financial records make the audit run more smoothly. Effective Dates for AU-C Sections of the Clarity Project The generally accepted auditing standards are meant to provide a guideline for auditors, but they can also be useful for businesses.Component Auditors, Materiality and Communication in a Group Audit.Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors).Auditing Accounting Estimates: Considerations for Audits of Smaller, Less Complex Entities.Responding to Significant Risks in Auditing Accounting Estimates.Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosure.Elements of the Clarified SASs and Considerations for Audits of Smaller Less Complex EntitiesĪuditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures.The Clarified SASs, Audit Documentation, and Audit Considerations for Smaller, Less Complex Entities.Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards In addition to the featured video above, videos discussing the following areas of the Clarity Standards are also available on AICPA TV:
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