TPA developed on supplementary information that accompanies interim financial information


Developed by the AICPA Accounting and Auditing Technical Hotline, Technical Question and Answer (TPA) 9170.02 has been issued to provide nonauthoritative guidance regarding whether  the auditor, when performing an interim review in accordance with AU section 722, Interim Financial Information (AICPA, Professional Standards), is required to report on supplementary information when a client presents supplementary information along with interim financial statements. The TPA also includes an example of a report based on the limited procedures applied in the review.

SPONSORED REPORT

States look to unclaimed property for revenue

This free report outlines the escheat process, common types of AUP, how different states are handling it and how companies can plan for potential audits and liabilities.

PODCAST

Using drones to enhance audits

Hermann Sidhu, CPA, global assurance digital leader at EY, walks us through EY’s exciting new project to use drones to help audit large warehouses and outdoor inventories.