Audit

The Public Company Accounting Oversight Board's 2017 report on the Big Four firm shows a number of continuing deficiencies.

What accountants, controllers and CFOs should keep an eye on this year, based on discussions with peers in different areas of technology and business.

EY will get advice from luminaries from the Public Company Accounting Oversight Board, the Financial Accounting Foundation and Vanguard.

A primer on what the landmark sales tax ruling means for businesses.

Technology and the audit

The framework aims to help more firms spell out how they're working to improve their auditing services.

The Internal Revenue Service has issued final regulations implementing the centralized partnership regime, allowing the IRS to audit large partnerships, such as hedge funds and private equity firms, more easily.

Section 404(b) of the Sarbanes-Oxley Act of 2002, which requires public companies to undergo annual audits of the adequacy of their internal controls over financial reporting, appears to be supported by investors who want newly acquired companies to be audited as well, according to a new study.

The Institute of Internal Auditors is beginning to re-evaluate the “Three Lines of Defense” model that has been around for more than two decades.

Technology disruption will be a good thing for the audit.