AICPA. Audit Risk Alert: General Accounting and Auditing Developments 2019/2020

2nd edition. — Wiley, 2019. — 93 p. — ISBN 978-1-94830-690-4.This alert provides auditors with an overview of recent economic, industry, technical, regulatory, and professional developments that may affect how auditors conduct audits and other engagements. An entity’s internal management can also use this alert to address areas of audit concern.Updates include:Economic and Industry Developments
Legislative and Regulatory Developments
Audit and Attestation Issues and Developments
Revenue Recognition
New Lease Standard
Accounting for Financial Instruments
Recent AICPA Independence and Developments