An inside look at SAS 142, which aims to help bolster this critical tool in the auditor's toolkit.
As companies contend with the economic impact of the global pandemic and the related risks, management should be prepared for heightened auditor scrutiny.
The International Auditing and Assurance Standards Board released guidance for auditors to consider when issuing audit reports amid the COVID-19 pandemic.
The American Institute of CPAs’ Professional Ethics Executive Committee has decided to postpone the effective dates for three of its ethics interpretations in its Code of Professional Conduct for one year, due to the impact of the novel coronavirus pandemic.
The American Institute of CPAs’ Auditing Standards Board has decided to defer the effective dates of seven of its recently issued Statements on Auditing Standards because of the novel coronavirus pandemic.
The International Auditing and Assurance Standards Board released its 2020-2023 strategy and 2020-2021 work plan, while acknowledging that the COVID-19 pandemic could throw those plans out of whack.
Existing general auditing standards can and should be complied with, despite difficulties.
Officials and employees are working from home and doing inspections of U.S. audit firms remotely to protect them from infection.