RRBI for EO monitoring system delivers fast, accurate results for assessing 100 percent and mixed gas EO sterilizers," says Kevin Habas, 3M sterilization market development manager, Medical Division.
For example, if a member--on a consulting engagement with a firm's attest
client-helped a government agency recruit executives, certain elements of the GAO standard, which are more stringent than their AICPA counterparts, would apply.
end strikethrough] The ongoing attest
engagement team considers the appropriateness or necessity of modifying the engagement procedures to adjust for the risk that, by virtue of the former partner or professional employee's prior knowledge of the audit plan, audit effectiveness could be reduced.
One of the changes the committee made was to replace the existing definition of member (that is, a person who is required to be independent of a particular attest
client) with a more narrowly defined term--covered member.
is different from other hardware emulation platforms because it integrates seamlessly into the ASIC RTL database, requires absolute minimum RTL modifications between ASIC and FPGA builds, and enables the designer to verify new or modified RTL code at the system level within hours.
10 provides a framework that establishes how practitioners are to conduct attest
engagements and that can be used for developing guidance on specific services.
A key development, which will affect all professionals affiliated with firms that provide attest
services, is the profession's movement from "firm-based" rules toward an "engagement team" approach.
This clearly was not the intent as explained in the committee's guidance, AICPA Interpretation 101-3, Performance of Nonattest Services--Requirement to Document Understanding With an Attest
The PEEC also developed a series of questions and answers (Q&As) to help practitioners apply the provisions of Interpretation 101-3, "Performance of Nonattest Services," of the Code of Professional Conduct, when providing information technology services to attest
The AICPA's Auditing Standards Board has issued Statement of Position 03-2, Attest
Engagements on Greenhouse Gas Emissions Information (No.
He is also directing the e-commerce effort at Attest
Key brands from the 3M Medical Division include: Steri-Strip, Precise, Tegaderm, Red Dot, Littmann, Micropore, Attest
The AICPA's Professional Ethics Executive Committee adopted an additional revision to Interpretation 101-3, which provides that the general requirement to document in writing the understanding established with the client will not apply until the client becomes an attest
client of the member or member's firm.
To help practitioners better understand when they may perform bookkeeping, tax and other nonattest services for attest
clients without impairing their independence, the AICPA professional ethics executive committee (PEEC) has developed a series of questions and answers (www.
The interpretation is titled Attest
Engagements on Financial Information Included in XBRL Instance Documents.