Showing posts with label audit report. Show all posts
Showing posts with label audit report. Show all posts

Thursday, January 18, 2018

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

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

The Center for Audit Quality has done field testing of 51 companies related to the audit "critical matters" change. This article discusses the findings. http://www.journalofaccountancy.com/News/201410377.htm

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