Wednesday, October 25, 2017

PCAOB and auditor reporting model

https://www.journalofaccountancy.com/news/2017/oct/sec-approves-pcaob-new-auditors-reporting-model-201717721.html The audit report change pertains to critical audit matters, which has not been without controversy as it was deliberated.

Tuesday, October 17, 2017

Searching auditing literature

http://commons.aaahq.org/groups/e5075f0eec/summary The Auditing Section launched a free (open-access) comprehensive database containing concise summaries, organized by topic, of auditing research published in seven high leveljournals in the field: Journal of Accounting Research The Accounting Review Accounting Horizons Behavioral Research in Accounting Contemporary Accounting Research Auditing: A Journal of Practice & Theory Accounting, Organizations and SocietySee