Audit preparation

The commission charged the Top 100 Firm for failing to comply with the standards of the PCAOB while conducting audits of two public companies from 2017 through 2020.

Over the last three decades, internal audit plans of financial institutions have shifted from a model focused on deep dives of sample selections to plans based on overall risk and controls.

EY Americas vice chair John King discusses the impact and history of one of the most influential pieces of financial legislation of the past 50 years. 

PCAOB sanctions Canadian firm over noncooperation with inspections

The merger between BKD and DHG put their combined firm at the top of the roster.

There were signs of improvement in terms of audit engagements and quality control systems.

Gary Gensler has been encouraging the PCAOB to update more of the standards to take into account the way firms are working today.

A 61% majority of ESG assurance services were performed by accounting firms, but there was substantial variation among different countries.

The AICPA and NASBA are laying the groundwork for a major overhaul, with some content moving to new sections.

The Institute of Internal Auditors unveiled new research during its annual international conference in Chicago this week pointing to changes in the internal audit profession worldwide.

The Financial Reporting Council said that four of the eight audits reviewed at Mazars and five of 12 audits at BDO required more than limited improvements.

Audits of sportswear retailer failed to highlight possible related party, inventory and website sales risks.

Progress hinges in part over the scope of redactions in audit work papers of Chinese companies.

Engaging the services and specialized expertise of external professionals can make a difference in the crucial early phase of an M&A deal, for both sides.

With 2022 getting off to a slightly slower start, J&S Associate netted five new engagements.

The Public Company Accounting Oversight Board released an overview Thursday of its inspection priorities and areas of focus as the newly revamped board signals a tougher enforcement stance.

Three predictions on the evolution of the audit — and three ways you can respond.

Two recent studies found that auditors with valuable expertise in a specific class of complex transactions and accounts improve audit quality.

The board adopted a set of amendments to strengthen the rules that apply to audits involving multiple audit firms.