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 and Auditing Publications Technical Questions and Answers
TIS Section 8000, Audit Fieldwork
TIS Section 9000, Auditor’s Reports
Other Publications
Accounting and Auditing for Related Parties and Related-Party Transactions Toolkit