{"id":981,"date":"2017-08-20T14:18:57","date_gmt":"2017-08-20T07:18:57","guid":{"rendered":"http:\/\/student-activity.binus.ac.id\/isgbinus\/?p=981"},"modified":"2018-03-12T18:52:14","modified_gmt":"2018-03-12T11:52:14","slug":"aicpa-issues-new-auditing-standard-for-auditor-responsibilities-regarding-exempt-securities","status":"publish","type":"post","link":"https:\/\/student-activity.binus.ac.id\/isgbinus\/2017\/08\/aicpa-issues-new-auditing-standard-for-auditor-responsibilities-regarding-exempt-securities\/","title":{"rendered":"AICPA Issues New Auditing Standard for Auditor Responsibilities Regarding Exempt Securities"},"content":{"rendered":"<p><strong>AICPA Issues New Auditing Standard for Auditor Responsibilities Regarding Exempt Securities<\/strong><\/p>\n<p style=\"text-align: center\"><strong>Jovian Agustinus<\/strong><\/p>\n<p style=\"text-align: center\"><strong>2001591331<a href=\"http:\/\/student-activity.binus.ac.id\/isgbinus\/wp-content\/uploads\/sites\/62\/2017\/08\/aicpa.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-982\" src=\"http:\/\/student-activity.binus.ac.id\/isgbinus\/wp-content\/uploads\/sites\/62\/2017\/08\/aicpa.jpg\" alt=\"\" width=\"400\" height=\"268\" \/><\/a><\/strong><\/p>\n<p>Sumber Gambar : <a href=\"http:\/\/www.njcpa.org\/stay-informed\/topics\/article\/2017\/07\/26\/aicpa-issues-new-auditing-standard-for-auditor-responsibilities-regarding-exempt-securities\">http:\/\/www.njcpa.org\/stay-informed\/topics\/article\/2017\/07\/26\/aicpa-issues-new-auditing-standard-for-auditor-responsibilities-regarding-exempt-securities<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>Auditors involved with exempt offering documents will benefit from the clarity that a new auditing standard issued by the\u00a0<a href=\"http:\/\/www.aicpa.org\/\">American Institute of CPAs<\/a>\u00a0(AICPA) provides.\u00a0<a href=\"http:\/\/www.aicpa.org\/Research\/Standards\/AuditAttest\/DownloadableDocuments\/SAS_133.pdf\">Statement of Auditing Standards (SAS) No. 133<\/a>\u00a0will guide auditors with respect to their responsibilities related to offerings of securities exempt from registration under the Securities Act of 1933 and franchise offerings (i.e., exempt offerings).<\/p>\n<p>SAS No. 133, developed by the AICPA\u2019s Auditing Standards Board, will be effective for exempt offering documents with which the auditor is involved that are initially distributed, circulated, or submitted on or after June 15, 2018. Professional standards already address other offerings through\u00a0<a href=\"https:\/\/www.aicpa.org\/research\/standards\/auditattest\/downloadabledocuments\/au-c-00925.pdf\">AU-C section 925<\/a>,\u00a0<em>Filings with the U.S. Securities and Exchange Commission Under the Securities Act of 1933.<\/em><\/p>\n<p>Prior to the issuance of SAS No. 133, the AICPA provided best practice guidance for auditors involved in municipal securities offerings in several relevant AICPA Audit and Accounting Guides.\u00a0 However, in addition to addressing those offerings, SAS 133 has a broader scope which includes all offerings of securities exempt from registration under the Securities Act of 1933, as amended, and franchise offerings.<\/p>\n<p>Examples of the types of offerings addressed by SAS No. 133 include the following:<\/p>\n<ul>\n<li>Municipal securities<\/li>\n<li>Securities issued by non-profit religious, education or charitable organizations<\/li>\n<li>Crowdfunding<\/li>\n<li>Small issues of securities (e.g., Regulation A offerings)<\/li>\n<li>Franchise offerings<\/li>\n<\/ul>\n<p>\u201cGiven both the size of the exempt market and the added complexities and risk, having standards-level guidance for when an auditor is considered involved in an offering, as well as the audit responsibilities once involved, is in the public interest and will promote consistency in practice,\u201d said Laura Hyland, AICPA senior manager, governmental accounting and auditing.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Sumber Penulisan\/Daftar Pustaka :<\/strong> <a href=\"http:\/\/www.njcpa.org\/stay-informed\/topics\/article\/2017\/07\/26\/aicpa-issues-new-auditing-standard-for-auditor-responsibilities-regarding-exempt-securities\">http:\/\/www.njcpa.org\/stay-informed\/topics\/article\/2017\/07\/26\/aicpa-issues-new-auditing-standard-for-auditor-responsibilities-regarding-exempt-securities<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>AICPA Issues New Auditing Standard for Auditor Responsibilities Regarding Exempt Securities Jovian Agustinus 2001591331 Sumber Gambar : http:\/\/www.njcpa.org\/stay-informed\/topics\/article\/2017\/07\/26\/aicpa-issues-new-auditing-standard-for-auditor-responsibilities-regarding-exempt-securities &nbsp; Auditors involved with exempt offering documents will benefit from the clarity that a new auditing standard issued by the\u00a0American Institute of CPAs\u00a0(AICPA) provides.\u00a0Statement of Auditing Standards (SAS) No. 133\u00a0will guide auditors with respect to their responsibilities [&hellip;]<\/p>\n","protected":false},"author":67,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[],"class_list":["post-981","post","type-post","status-publish","format-standard","hentry","category-artikel"],"_links":{"self":[{"href":"https:\/\/student-activity.binus.ac.id\/isgbinus\/wp-json\/wp\/v2\/posts\/981","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/student-activity.binus.ac.id\/isgbinus\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/student-activity.binus.ac.id\/isgbinus\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/student-activity.binus.ac.id\/isgbinus\/wp-json\/wp\/v2\/users\/67"}],"replies":[{"embeddable":true,"href":"https:\/\/student-activity.binus.ac.id\/isgbinus\/wp-json\/wp\/v2\/comments?post=981"}],"version-history":[{"count":1,"href":"https:\/\/student-activity.binus.ac.id\/isgbinus\/wp-json\/wp\/v2\/posts\/981\/revisions"}],"predecessor-version":[{"id":983,"href":"https:\/\/student-activity.binus.ac.id\/isgbinus\/wp-json\/wp\/v2\/posts\/981\/revisions\/983"}],"wp:attachment":[{"href":"https:\/\/student-activity.binus.ac.id\/isgbinus\/wp-json\/wp\/v2\/media?parent=981"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/student-activity.binus.ac.id\/isgbinus\/wp-json\/wp\/v2\/categories?post=981"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/student-activity.binus.ac.id\/isgbinus\/wp-json\/wp\/v2\/tags?post=981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}