»The AICPA wants to support your research efforts: If you're planning research into private company assurance
topics, the AICPA’s Assurance Research Advisory Group (ARAG) wants to help you make it happen. The ARAG provides approved research teams with access to firm personnel, peer reviewers and up to $10,000 in funding. This year, the group is interested in supporting research on:
-The key challenges faced by practitioners when considering materiality in attestation engagements that involve aspects of subject matters that cannot be quantifiably measured.
-Levels of assurance obtained by practitioners in relation to limited assurance (review) versus reasonable assurance (audit) engagements
For more information on these topics, review the call for interest.
To apply, please submit a one-page summary of your research plan through our online submission form submission form by July 12, 2019. In developing a research plan summary, you may wish to use the ARAG research plan summary template as a guide. Feel free to send any questions to arag@aicpa.org.
» Audit Section AJPT/PCAOB
Initiative: The goal of this initiative is to encourage theoretically-based, yet practice-relevant, research
scholarship in the many aspects of external and internal auditing utilizing the PCAOB’s standards-setting agenda and Standing
Advisory Group meetings, and the topics covered therein as substantive motivation for creative and innovative research that
seeks to make a practical difference to the regulation and practice of auditing. See the linked document for specific
instructions for submitting articles to AJPT under this initiative.
» Audit Section
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