The AICPA released a Proposed Statement on Auditing Standards for Compliance Audits (.pdf) This would replace SAS No. 74 Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance. Comments or suggestions on any aspect of this exposure draft would be appreciated. To facilitate the ASB’s consideration of responses, comments should [...]
Tag Archives: AICPA
AICPA’s Generally Accepted Privacy Principles
The AICPA and Canadian Institute of Chartered Accountants formed a privacy task force and developed the ten principles of the Generally Accepted Privacy Principles: Principle 1: Management The first principle of the Generally Accepted Privacy Principles (GAPP) is Management. This principle requires that the entity define, document, communicate, and assign accountability for its privacy polices [...]
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