Audit standards

COVID-19 doesn’t seem to be having an impact on such disclosures, according to a report from Ernst & Young.

It doesn’t need to be an oxymoron.

The Public Company Accounting Oversight Board updated its research and standard-setting agendas.

An inside look at SAS 142, which aims to help bolster this critical tool in the auditor's toolkit.

American Institute of CPAs chief auditor Bob Dohrer and AICPA Auditing Standards Board chair Tracy Harding discussed the AICPA’s progress on some recent audit and attest standards during the Engage 2020 online conference Monday.

No matter how perfect the partnership between an audit firm and client may seem, sometimes the partnership doesn’t work out.

IFAC, the IAASB and IESBA will remain involved in setting standards, but with changes in governance and composition.

The American Institute of CPAs’ Auditing Standards Board has released a new standard for audit evidence for private companies, updating the existing standards in recognition of the increasing role that technology plays in audit procedures.

As companies contend with the economic impact of the global pandemic and the related risks, management should be prepared for heightened auditor scrutiny.

The International Auditing and Assurance Standards Board released guidance for auditors to consider when issuing audit reports amid the COVID-19 pandemic.