In the past year, the number of countries using or committed to using the Clarity International Standards on Auditing (ISAs) has grown from about 30 to more than 70, according to Arnold Schilder, ...
The AICPA Auditing Standards Board (ASB) on Wednesday issued a new auditing interpretation to address how the auditor might report when the audit is conducted in accordance with both generally ...
The International Auditing and Assurance Standards Board has finalized the changes in its standard for auditor reporting on special purpose financial statements. Processing Content The IAASB, which ...
The International Auditing and Assurance Standards Board has unveiled a new standard for auditing smaller businesses and organizations. The International Standard on Auditing for Audits of Financial ...
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 ...
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 ...
The Financial Reporting Council (FRC) has announced revisions to its suite of International Standards on Auditing (UK) [ISAs (UK)]. The updated standards are a result of amendments to ISQM (UK) 1, ...
This report was prepared by the World Bank, on the basis of a diagnostic review carried out between April and November 2009, including three field missions. The report was prepared by a team led by ...