Audit standards

The International Auditing and Assurance Standards Board posted new documents to help jurisdictions implement its recent standard on sustainability assurance.

Public Company Accounting Oversight Board chair Erica Williams is departing on July 22, after being pushed out by the new SEC chairman after her agency narrowly avoided an effort to eliminate it.

The International Ethics Standards Board for Accountants and the International Auditing and Assurance Standards Board set up technical groups for their standards.

Auditors with uncommon first names tended to take a divergent approach to the rules, reducing earnings comparability, according to a new study.

The International Auditing and Assurance Standards Board has revised its standard on the auditor's responsibilities relating to fraud.

The American Institute of CPAs' Auditing Standards Board is looking for feedback on a proposed standard updating auditors' responsibilities related to fraud.

The Public Company Accounting Oversight Board sanctioned the firm Michael T. Studer CPA and Michael Studer for repeat violations related to a 2019 audit.

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.

The International Auditing and Assurance Standards Board is proposing to tailor its standards to align with recent additions to the IESBA's Ethics Code.

New staff presentation videos aim to help firms implement the four components of QC 1000, 'A Firm's System of Quality Control.'

The International Auditing and Assurance Standards Board released a revised standard on how auditors should evaluate a business's prospects as a going concern.