During February and March 2008,  the AICPA's Audit and Attest Team staff issued 12 new Technical Practice Aids (TPAs) to assist auditors in implementing Statements of Auditing Standards 104-111 (the "Risk Assessment Standards"). These TPAs were developed in response to common questions received from members. TPAs are non-authoritative AICPA staff technical questions and answers.

·         TIS 8200.16 – Examining Journal Entries

·         TIS 8200.15 – Identifying Significant Deficiencies

·         TIS 8200.14 – Suggesting Improvements in Internal Control

·         TIS 8200.13 – Documenting Internal Control

·         TIS 8200.12 – Use of Walkthroughs

·         TIS 8200.11 – Ineffective Controls

·         TIS 8200.10 – Defaulting to Maximum Control Risk

·         TIS 8200.09 – Assessing Inherent Risk

·         TIS 8200.08 – Obtaining an Understanding of the Control Environment

·         TIS 8200.07 – Considering a Substantive Audit Strategy

·         TIS 8200.06 – The Meaning of Expectation of the Operating Effectiveness of Controls

·         TIS 8200.05 – Testing the Operating Effectiveness of Internal Control