Implement AICPA risk-based standards for a more productive audit.

If you want high-quality audits that comply with AICPA Risk Assessment Standards, then it’s time to equip yourself with Knowledge-Based Audit (KBA) Titles.

To help firms meet the demands of the latest standards, Wolters Kluwer audit experts developed an effective auditing process that combines the latest advances in technology with a specialized methodology. The Knowledge-Based Audit (KBA) methodology was developed from the ground up to ensure the best possible approach to implementing the AICPA risk-based standards.

Each audit title based on the KBA framework includes the latest audit requirements for a specific type of company or organization. Knowledge-Based Audit Titles (KBA Titles) assist you in performing audits by providing relevant and up-to-date expert guidance, risk assessment tools and comprehensive practice aids. KBA Titles are available for the following industries:

Commercial Entities* Common Interest Realty Associations* Construction Contractors* Dealership*
Employee Benefit Plans Examinations of Service Organizations (SOC) Financial Institutions Governmental Entities
Healthcare Entities HUD-Multifamily Housing International Entities Examinations and Agreed Upon Procedures
Not for Profit Entities* Public Entities (PCAOB) Real Estate Entities* Single Audits

*There is a separate title available for Preparations, Compilations & Reviews

Download the Title Release Schedule

Produce high-quality audits that comply with AICPA Risk Assessment Standards with:

  • KBA documents that contain steps and procedures required by Generally Accepted Auditing Standards (GAAS).
  • Audit Program documents that guide you through related steps and procedures.
  • Practice Aids that help you complete steps or processes outlined in other documents.
  • Correspondence document templates that include engagement letters and confirmation requests.
  • Auditor’s Reports documents and templates for a variety of sample auditor’s opinions on audited financial statements.

Titles for CCH® Accounting Research Manager

Knowledge-Based Audit Titles utilize Knowledge-Based Auditing methodology to help you perform more effective and efficient financial statement audits. Each one is written for a specific industry to help you mitigate risk and achieve more effective GAAS compliance for that type of audit. With the information in a KBA Title you can ensure the accuracy of your audits, improve efficiency and streamline your workflow. The KBA Titles available as ARM Add-On Modules are provided as Microsoft® Word and Excel® documents, making them searchable along with all the other content available to you on ARM.

The KBA Titles are available as Add-on Modules for any ARM Audit Library. To view available titles, please see below.

KBA Titles for CCH® ProSystem® fx Knowledge Coach and CCH Axcess™ Knowledge Coach

The CCH® ProSystem® fx and CCH Axcess™ Knowledge Based Audit Titles utilize the same expert content as the ARM modules. The KBA Titles are written by practicing CPAs within a framework that provides an integrated set of procedures from pre-engagement through evaluating, concluding and reporting. The Knowledge Based Audit framework helps you manage the auditing standards and ensures that important information is not overlooked or hidden in the details of numerous checklists and forms.

The Knowledge Based Audit Titles provide the content that fuels the interactive processes used in both CCH® Prosystem® fx Knowledge Coach and CCH Axcess™ Knowledge Coach. The technology and content come together in a step-by-step process that facilitates an auditor’s thinking as he or she works through an audit. Each KBA Title is complemented by a full industry-specific KBA Guide on CCH® Accounting Research Manager. The Guides feature interpretive material to help you get the most out of the KBA workpapers at every step within the audit, with a direct link from within the application.

AICPA Peer Reviews

As a provider of Quality Control Materials (QCM), Wolters Kluwer has voluntarily enrolled their Knowledge-Based Audit (KBA) products in the AICPA’s peer review program where appropriate by undergoing a Quality Control Materials (QCM) review. Wolters Kluwer’s QCM reviews are administered by the National Peer Review Committee and are performed in accordance with the AICPA Standards for Performing and Reporting on Peer Reviews. Wolters Kluwer’s QCM reviews are performed on a rolling basis as the same quality control system is used for each KBA Title. Some KBA Titles are excluded from the AICPA’s peer review program by the parameters of the program (for example, Knowledge-Based Audits of Public Entities are not within the scope of the AICPA peer review program as this title is conducted in accordance with PCAOB auditing standards. The PCAOB does not perform quality control materials reviews). The excluded KBA Titles are produced using the same quality control system as those that continue to pass QCM review.


Below are the most current QCM review reports for each title enrolled in the program.


Wolters Kluwer’s assertion is that the Knowledge Coach Audit of Commercial Entities materials is a reliable practice aid, as of June 30, 2019, examined under AICPA Attestation standards. We have received an unmodified opinion. Please click the report name, and complete the form, to access the report.

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