Showing posts with label audit report. Show all posts
Showing posts with label audit report. Show all posts
Thursday, July 18, 2019
Sunday, May 12, 2019
Wednesday, November 7, 2018
Tuesday, July 24, 2018
Thursday, January 18, 2018
Guidance about audit reports
https://pcaobus.org/Standards/Documents/2017-12-04-Auditors-Report-Staff-Guidance.pdf
effective for audits of fiscal years ending on or after Dec. 15, 2017
Wednesday, January 10, 2018
Wednesday, December 6, 2017
Monday, November 13, 2017
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.
Friday, June 2, 2017
Critical Audit Matters Rule
http://www.journalofaccountancy.com/news/2017/jun/pcaob-expands-auditor-reporting-duties-201716790.html
Subject to SEC approval as of June 2, 2017 This article from Journal of Accountancy
From the E&Y Standard Setter update:
"Requiring a discussion of critical audit matters for audits of large accelerated filers in 2019 and all other filers in 2020.
The standard would also require disclosure of auditor tenure and would change the discussion of the role and responsibilities of the auditor and the format of the auditor’s report. Those requirements would be effective for periods ending on or after 15 December 2017."
Wednesday, March 15, 2017
The Oscar accountant versus the Audit Partner
https://www.wsj.com/articles/we-all-know-the-oscar-accountant-but-who-does-your-companys-audit-1488558182?mod=djem_jiewr_AC_domainid
https://pcaobus.org/Pages/AuditorSearch.aspx
The auditor search feature at PCAOB
https://pcaobus.org/Pages/AuditorSearch.aspx
The auditor search feature at PCAOB
Thursday, December 10, 2015
Thursday, February 5, 2015
US Audit report proposal and International proposal
http://www.complianceweek.com/news/news-bulletin/more-hints-on-audit-report-20#.VNH-N8bfJOI
Article does some comparisons between the two.
Monday, January 19, 2015
Wednesday, November 26, 2014
Naming the audit partner
http://www.journalofaccountancy.com/News/201411417.htm
The standard may become a reality in 2015. This article also details other agenda topics for 2015. And notice how PCAOB budget is declining slightly.
Thursday, October 2, 2014
PCAOB and naming of audit partner
http://www.journalofaccountancy.com/News/201411064.htm
PCAOB seeks public comments on a proposal to use "Form 5" to be filed with SEC shortly after the 10K, that would name audit partners, rather than names included within the audit report. This subject has been a topic of interest since 2009. CAQ supports this twist.
Monday, June 23, 2014
Auditor reporting model changes
Monday, January 6, 2014
Reactions to PCAOB plan for increased audit disclosures
This inclusion of critical audit matters is meeting with resistance from some preparers. http://journalofaccountancy.com/News/20149360.htm
Thursday, December 5, 2013
Audit Partner information over time
Researchers and investors could track this information if it is made public. Comment letters are solicited through Feb 3. http://journalofaccountancy.com/News/20139200.htm
Tuesday, December 3, 2013
Debate on naming audit partner to ensue per PCAOB proposal
See the attached article which provides discussion and context http://journalofaccountancy.com/News/20139121.htm
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