An exposure draft approved by the AICPA board updates baseline standards and addresses sustainability and other emerging ...

The American Institute of CPAs' Auditing Standards Board proposed a set of updates to its attestation standards regarding sustainability and other emerging assurance issues.

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 ...

The AICPA has proposed a new set of standards for evaluating audit data, giving auditors guidelines on how to deal with audit evidence provided via blockchain. The new proposal, the so-dubbed Proposed ...

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 ...

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' ...

Eight standards rolled out in 2006 by the Auditing Standards Board are sparking a cultural shift for auditors. The standards—Statement on Auditing Standards nos. 104–111—are designed to enhance ...

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 audit regulations for small and medium enterprises, especially the firms that have very little or no exposure to the public investors, have less complex structures and where the ownership is less ...

The Public Company Accounting Oversight Board and the Securities and Exchange Commission curtailed enforcement actions ...