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As companies contend with the economic impact of the global pandemic and the related risks, management should be prepared for heightened auditor scrutiny.June 12
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The International Auditing and Assurance Standards Board released guidance for auditors to consider when issuing audit reports amid the COVID-19 pandemic.May 26
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The American Institute of CPAs’ Professional Ethics Executive Committee has decided to postpone the effective dates for three of its ethics interpretations in its Code of Professional Conduct for one year, due to the impact of the novel coronavirus pandemic.May 7
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The International Auditing and Assurance Standards Board has released an exposure draft of a standard for improving the quality of audits of group financial statements.April 29
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The American Institute of CPAs’ Auditing Standards Board has decided to defer the effective dates of seven of its recently issued Statements on Auditing Standards because of the novel coronavirus pandemic.April 21
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The International Auditing and Assurance Standards Board released its 2020-2023 strategy and 2020-2021 work plan, while acknowledging that the COVID-19 pandemic could throw those plans out of whack.April 20
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A better audit isn’t measured by the number of forms completed.April 1
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Existing general auditing standards can and should be complied with, despite difficulties.March 23
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Officials and employees are working from home and doing inspections of U.S. audit firms remotely to protect them from infection.March 19
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The American Institute of CPAs updated its auditor reporting standards to conform them with recently issued auditing standards.March 10
