Audit standards

The American Institute of CPAs’ Auditing Standards Board has released a new interpretation for practitioners performing attestations using more than one set of standards.

The Association of Chartered Certified Accountants has released a new report calling for more professional skepticism on the part of auditors.

Mandatory change of auditing firms and engagement partners doesn’t necessarily foster greater professional skepticism, according to new research.

The American Institute of CPAs is toughening the rules after a critical report from the Labor Department about the quality of ERISA audits.

The latest version accounts for upcoming changes in accounting standards and PCAOB rules.

The Government Accountability Offices is asking for feedback on a set of proposed changes to Government Auditing Standards, commonly known as the Yellow Book, the first revision since 2011.

Cindy Fornelli, executive director of the Center for Audit Quality, talks in this podcast about her organization's recent celebration of its first decade and the trends in audits and investor confidence in the financial markets.

Cindy Fornelli, executive director of the Center for Audit Quality, talks in this video about how the changing requirements could affect the work of auditors.

A new study questions the usefulness of proxy advisory services in helping corporate boards of directors and investors decide whether to keep or change auditing firms.

The American Institute of CPAs’ Auditing Standards Board has added some new requirements.