In July 2019, the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) issued a revised Statement on Auditing Standards No. 136 entitled, “Forming an Opinion and ...

"The IIA is getting ready to put out new standards for internal auditors," said Richard Chambers, former president and CEO of the Institute of Internal Auditors and currently a senior internal audit ...

Peer reviews improve the quality of services that firms and individuals provide by ensuring auditors comply with professional standards when designing systems of quality control and performing their ...

The AICPA Auditing Standards Board (ASB) is proposing a new Statement on Auditing Standards (SAS) intended to improve the quality of group audits. The proposed SAS, titled Special Considerations — ...

The Public Company Accounting Oversight Board intends to update some of its older auditing standards, some of which it inherited two decades ago from the American Institute of CPAs after passage of ...

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 ...

Ole-Kristian Hope is the Deloitte Professor of Accounting at the University of Toronto's Rotman School of Management. He teaches Commerce, MBA, and PhD courses in accounting. He has broad research ...

Responding to the FRC’s call for views, the ACCA supported adoption of the LCE standard.

On 20 March 2024, K2 Integrity hosted a webinar on the implications of the recent updates to the Global Internal Audit Standards (“Standards”). The discussion included David Hyman, senior vice ...