FEW ISSUES INVOLVING THE PREPARATION of financial statements in conformity with generally accepted accounting principles have been more elusive and difficult to address and resolve—or of greater ...

Editor’s note: This article is the third in a series of articles about application of the group audits standard. For the first article in the series, see “The Scoop on Group Audits: You May Have Them, ...

The overall quality of external audits has shown “steady improvement” over the previous six years, leading to an increase in inspection files with positive outcomes. Although this signals a more ...

The Public Company Accounting Oversight Board has adopted a set of eight auditing standards related to the auditor s assessment of risk in an audit and response to that risk. Processing Content The ...