The American Institute of CPA has published a Technical Practice Aid to address the use of current auditing standards for audits of prior periods.

Technical Question and Answer (TPA) 8100.03, part of the AICPA’s series of Technical Practice Aids, has been issued to provide nonauthoritative guidance.

Register or login for access to this item and much more

All Accounting Today content is archived after seven days.

Community members receive:
  • All recent and archived articles
  • Conference offers and updates
  • A full menu of enewsletter options
  • Web seminars, white papers, ebooks

Don't have an account? Register for Free Unlimited Access