Each guide updated for the new Risk Assessment Standards includes application guidance on the new requirements for auditors:

• Agricultural Producers and Cooperatives
• Analytical Procedures
• Auditing Revenue in Certain Industries
• Brokers and Dealers in Securities
• Common Interest Realty Associations
• Construction Contractors
• Depository and Lending Institutions
• Auditing Derivative Instruments, Hedging Activities and Investments in Securities (Dec. 12)
• Federal Government Contractors
• Health Care Organizations
• Investment Companies
• Not-for-Profit Organizations
• Oil and Gas Producing Activities
• Personal Financial Statements (Nov. 21)
• Service Organizations
• State and Local Governments

Also available is AICPA’s audit guide on "Assessing and Responding to Audit Risk in a Financial Statement Audit."

For AICPA members, the guides cost $49-$69; for nonmembers, $61.25-$86.25. For detailed product information, visit www.cpa2biz.com.