The American Institute of CPAs' Auditing Standards Board proposed a set of updates to its attestation standards regarding sustainability and other emerging assurance issues.
An exposure draft approved by the AICPA board updates baseline standards and addresses sustainability and other emerging ...
What are Generally Accepted Auditing Standards (GAAS)? A set of standards and principles that ensures a company's audit conforms to set quality standards and meets the audit's objectives. The ...
What Is an Unqualified Audit? An unqualified audit is a complete review that certifies a company's financial statements are compliant with generally accepted accounting principles ...
The institute plans to publish 11 distinct standards under this initiative.
To continue reading this content, please enable JavaScript in your browser settings and refresh this page. In an era defined by rapid changes and complex challenges ...
A single set of international auditing standards that apply to audits for all organizations -- not just large listed companies -- is an essential component of the world’s financial architecture. These ...
A longtime mainstay for audit and assurance professionals, ITAF was last updated in 2020. The comprehensive IT audit framework establishes standards that address IT audit and assurance practitioners' ...
The PCAOB on Tuesday adopted amendments to its auditing standards to strengthen requirements that apply to audits involving multiple firms. The amendments are designed to improve the quality of audits ...
The Public Company Accounting Oversight Board and the Securities and Exchange Commission curtailed enforcement actions ...
Civil rights audits are often discussed in moments of crisis. But they can offer something proactive: a blueprint for embedding accountability into everyday operations.