Countries and jurisdictions throughout the world mandate that entity financial statements be prepared using International Financial Reporting Standards, and that audits be conducted in accordance with ...
The American Institute of CPAs outlined plans to simplify the plethora of auditing standards and eliminate any that had no clear objective. Harold J. Monk Jr., chairman of the AICPA’s Auditing ...
The International Auditing and Assurance Standards Board (IAASB) has issued revised international auditing standards designed to sharpen auditors’ focus on disclosures and to drive consistency in the ...
A single set of international auditing standards that apply to audits for all organizations -- not just large listed companies -- is an essential component of the world’s financial architecture. These ...
On December 11, 2013, the public comment period will close on two new auditing standards proposed by the Public Company Accounting Oversight Board (PCAOB) to improve the informational value of the ...
The AICPA Auditing Standards Board (ASB) issued a new standard Tuesday to establish requirements and provide guidance that apply only when an auditor is engaged to perform an audit of internal control ...
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The General Accounting Office is extending its Oct. 1 deadline for new federal auditing standards to go into effect to give agencies and auditors a chance to make the adjustments needed to comply with ...
Just as Sarbanes-Oxley compliance reshaped corporate governance for public companies, QC 1000 is designed to ensure that ...
WASHINGTON - The Federal Deposit Insurance Corp. is trying to calm industry fears that Sarbanes-Oxley Act standards will be imposed on nonpublic banks this year. Trade groups have said auditing firms ...
Performance auditing can be a powerful contributor to effective and accountable government. There is, however, a gap between the positive impact it could have and that which it is actually having. In ...
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