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

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