Practice Alerts Online.
Approximately three times a year, the professional issues task force issues practice alerts, which are intended to provide auditors with information that will help them improve the efficiency and effectiveness of their audits. These practice alerts are based on existing professional literature, the professional experience of the members of the professional issues task force (PITF) and information provided by SEC practice section member firms for their own professional staff.
Previously issued practice alerts can be obtained by accessing the AICPA's Web site at www.aicpa.org/members/div/secps/lit/practice.htm. These include the following:
00-2 Quality of Accounting Principles and Audit Adjustments--Guidance for Discussions with Audit Committees
00-1 Accounting for Certain Equity Transactions
99-2 How the Use of a Service Organization Affects Internal Control Considerations
99-1 Guidance for Independence, Discussion with Audit Committees
98-3 Revenue Recognition Issues
98-2 Professional Skepticism and Related Topics
98-1 The Auditor's Use of Analytical Procedures
97-3 Changes in Auditors and Related Topics
97-2 Audit of Employee Benefit Plans
97-1 Financial Statements on the...
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