Showing posts with label standards. Show all posts
Showing posts with label standards. Show all posts
Friday, December 4, 2020
Current challenge to the PCAOB standard setting agenda
https://pcaobus.org/news-events/speeches/speech-detail/statement-regarding-the-pcaob-s-revised-research-and-standard-setting-agendas-reducing-credibility-accountability-and-confidence-in-the-financial-reporting-process
https://www.pogo.org/analysis/2020/12/remember-enron-it-could-happen-again-on-bidens-watch/
Tuesday, September 8, 2020
SSAE 19 Agreed upon procedures
https://www.journalofaccountancy.com/issues/2020/sep/ssae-no-19-flexibility-for-agreed-upon-procedures.html
Monday, December 9, 2019
Wednesday, April 24, 2019
Standard setter discussion
https://www.cpajournal.com/2019/02/21/regulators-and-standards-setters/
Addresses KAMs and CAMs....and other standard setting issues
Wednesday, February 13, 2019
Wednesday, August 15, 2018
A proposed standard change
Proposed revisions to SSAE 18.
terminology for what have been known as "review engagements" is proposed. Comments due Oct 11.
https://www.aicpa.org/content/dam/aicpa/research/exposuredrafts/accountingandauditing/downloadabledocuments/20180711a-ed-ssae-18-revisions.pdf
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, September 27, 2017
PCAOB proposal on supervising other auditors
https://www.journalofaccountancy.com/news/2017/sep/pcaob-revises-proposal-supervision-other-auditors-201717539.html
PCAOB is seeking comments on this proposal related to lead auditors supervising other auditors. Comments due by 11/15/2017
Saturday, September 2, 2017
Tuesday, February 2, 2016
Monday, August 24, 2015
Reviews, compilations and engagements to prepare F/S
http://www.aicpa.org/interestareas/frc/reviewcompilationpreparation/pages/resources-for-ssars21.aspx
The AICPA's Statement on Standards for Accounting and Review Services No. 21 page of resources and background
Wednesday, April 1, 2015
PCAOB reorganize standards
http://www.journalofaccountancy.com/news/2015/mar/pcaob-reorganizes-standards-201512053.html
Standards will now follow the flow of an audit.
Thursday, February 5, 2015
PCAOB standard setting slow process
http://www.journalofaccountancy.com/news/2015/feb/auditing-standards-pcaob-201511738.html
This article mentions standards can take up to five years to enact from start to finish.
Monday, January 12, 2015
PCAOB seeks comments
http://www.journalofaccountancy.com/news/2015/jan/going-concern-standard-pcaob-201511599.html
PCAOB will likely seek input related to revision of the going concern standard. Some of this is related to the FASB rule in this area last year.
Thursday, February 13, 2014
The use of internal auditors
This standard makes use of the concept of a systematic and disciplined approach, which is based on the International Standard 610 that was modified in 2013. For more information on the standard effective for audits for fiscal periods ending after 12/15/14 and a link to the executive summary check the following
http://www.journalofaccountancy.com/News/20149584.htm
http://www.journalofaccountancy.com/News/20149584.htm
Friday, March 22, 2013
PCAOB to consider reorganizing the audit standards
Meeting this Tuesday to consider this topical organization approach. http://journalofaccountancy.com/News/20137625.htm
Friday, December 28, 2012
Clarified Auditing Standards
and some of the substantive changes made are detailed in this short blog post; report headings, opening balances and engagement letters changes are discussed. http://blog.aicpa.org/2012/12/how-the-clarified-auditing-standards-will-affect-you.html#sthash.zPTJ7o5C.sM1EXIWF.dpbs
Thursday, October 25, 2012
Internal standards effective in the new year
bring role of internal audiors closer to the Board. eisneramper-institute-of-internal-auditors-chief-audit-executive-standards
Monday, July 27, 2009
PCAOB vote on engagement quality review standard
http://www.journalofaccountancy.com/Web/20091964.htm
The standard has been well over a year in the making. First proposed, then revised, ready to be voted on. Check out the changes at this Journal of Accountancy article.
The standard has been well over a year in the making. First proposed, then revised, ready to be voted on. Check out the changes at this Journal of Accountancy article.
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