The Public Company Accounting Oversight Board has approved the reorganization of its auditing standards to help users navigate the standards more easily. The board adopted amendments to its rules and ...

The AICPA’s Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) No. 126, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern (Redrafted), as a ...

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 ...

The Public Company Accounting Oversight Board (PCAOB) adopted two new standards that address key audit areas upon which it was relying on benchmarks established more than 20 years ago. The regulator ...

ave audit fees increased, decreased or remained relatively steady? The question is not new—researchers have examined trends in audit fees but have restricted their studies to only a few years. This ...

Daniel Liberto is a journalist with over 10 years of experience working with publications such as the Financial Times, The Independent, and Investors Chronicle. The Auditing Standards Board (ASB) ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Erika Rasure is globally-recognized as a ...

MARION — Williamson County Commissioners heard an audit summary Tuesday from Kim Meyer of Meyer & Associates, who said the county’s current financial reporting structure lacks the necessary systems to ...

Generally Accepted Accounting Principles and Governmental Auditing Standards differ and cover different aspects of the financial reporting process. GAAP defines how businesses, both public and private ...

Hans von Spakovsky is an authority on a wide range of issues—including civil rights, civil justice, the First Amendment, immigration. Conducting comprehensive election audits should be a routine ...

New Delhi: The National Financial Reporting Authority (NFRA) on Monday recommended audit standards for limited liability partnerships (LLPs), although the accounting and auditing self-regulator ...