Search results with tag "Practice aid"
Auditor Practice Aids - AICPA
us.aicpa.orgAuditor Disclosure Checklist for the SEFA: This Practice Aid is intended to assist the auditor in determining whether the auditee’s SEFA includes all of the elements required by Circular A-133. 1 Note that these Practice Aids do not contemplate any additional SEFA or other auditee requirements relating to the
Allowance for credit losses — audit considerations
us.aicpa.orgscope of the ASU1 covers a variety of financial assets, this practice aid is focused on measuring credit losses for loans and other long-term receivables; however, the concepts may be applicable to other financial assets such as Day 2 accounting for purchased credit deteriorated (PCD) assets. Audit considerations that may be applicable to
Practice Aid - OCBOA Financial Statements (PDF)
us.aicpa.orgThis practice aid is intended to provide preparers of cash‐ and tax‐basis financial statements with guidelines and best practices to promote consistency and for resolving the often difficult questions regarding the preparation ...