Audit standards

The Public Company Accounting Oversight Board sanctioned Heaton & Co. and one of its partners, Kristofer Heaton, for failing to properly document five audits.

The Securities and Exchange Commission is making plans in case it inherits the Public Company Accounting Oversight Board's duties if the tax bill passes.

The International Auditing and Assurance Standards Board released information on its new standard, while the International Public Sector Accounting Standards Board has an exposure draft on materiality.

The videos cover roles and responsibilities, ethics and independence, people resources, and technological and intellectual resources.

The Public Company Accounting Oversight Board's Investor Advisory Group is asking for examples of critical audit matters or key audit matters for analysis.

PCAOB chair Erica Williams says the role played by the audit overseer can't simply be "cut and pasted" into the SEC as legislation threatens to shutter the board.

Audit regulators are increasing their focus on how group auditors identify, engage and supervise component auditors. Is this level of scrutiny necessary?

Public Company Accounting Oversight Board chair Erica Williams warned about legislation that would eliminate the board.

The Public Company Accounting Oversight Board posted new downloadable datasets related to Part I.A and Part I.B deficiencies.

The House Financial Services Committee is considering legislation to transfer the Public Company Accounting Oversight Board's responsibilities to the SEC.