The Public Company Accounting Oversight Board on Wednesday adopted Auditing Standard No. 16, Communications with Audit Committees, which establishes requirements that enhance the relevance and ...

The Securities and Exchange Commission has approved Auditing Standard No. 16, Communications with Audit Committees, as well as amendments to other standards from the Public Company Accounting ...

It automates evidence collection application-wide, learns from control history and continuously maps user behavior against ...

Just as Sarbanes-Oxley compliance reshaped corporate governance for public companies, QC 1000 is designed to ensure that ...

Despite a very uncertain economic climate, investors can at least feel confident that audited financial reports are more ...

Company executives know they have to follow U.S. accounting rules set by one board while their auditors must obey regulations from another. They may not appreciate the different political pressures ...

The Securities and Exchange Commission (SEC) has greenlit the 2026 budget for the Public Company Accounting Oversight Board ...

Editor’s note: This article is the first in a series to help practitioners learn about the AICPA’s new quality management standards and prepare to implement them. In June 2022, the AICPA’s Auditing ...

The adjudicating authority held that failure to disclose related party transactions violated statutory audit duties. The key ...

An accounting trade body has invested in audit-related tech startups, while setting auditing standards and overseeing millions of audits—prompting concerns within the industry of potential conflicts ...

Research and regulatory experience consistently show that ethical behaviour is strongly influenced by organisational culture. Yet globally, there is still no common baseline to help accounting firms.