Technical Practice Aids

Find the answers to the questions your colleagues and clients are asking in Technical Practice Aids. This 2014 edition enables you to:

• Access Qs&As from the AICPA's Technical Hotline.
• Review PCAOB staff and implementation guidance.
• Find guidance on providing assurance and advisory services on IT-enabled systems, including e-commerce. This guidance is particularly relevant to security, availability, processing integrity, online privacy, and confidentiality.
• Research the guidance in the auditing and attestation Statements of Position.

This year's edition of Technical Practice Aids includes a new section, TSP section 100, Trust Services Principles and Criteria for Security, Availability, Processing Integrity, Confidentiality, and Privacy. TSP section 100 replaces the 2009 version, which is now archived in new TSP section 100A, Trust Services Principles, Criteria, and Illustrations for Security, Availability, Processing Integrity, Confidentiality, and Privacy-2009. The criteria in TSP section 100 are effective for periods ending on or after December 15, 2014, with earlier implementation permitted. TSP section 100A will retain the superseded material until March 31, 2016.

Changes to this year's publication include:
• Technical Questions & Answers on audit field work and auditors' reports, including compilation and review engagements and other reporting issues
• PCAOB Staff Audit Practice Alert No. 11, Considerations for Audits of Internal Control Over Financial Reporting
• Statement of Position No. 13-2, Performing Agreed-Upon Procedures Engagements That Address the Completeness, Mapping, Consistency, or Structure of XBRL-Formatted Information