The Public Company Accounting Oversight Board has approved the reorganization of its auditing standards to help users navigate the standards more easily. The board adopted amendments to its rules and ...

STATEMENT ON AUDITING STANDARDS (SAS) no. 96, Audit Documentation, marks the first big change in the requirements auditors must observe when documenting their audit work. It provides general guidance ...

What are Generally Accepted Auditing Standards (GAAS)? A set of standards and principles that ensures a company's audit conforms to set quality standards and meets the audit's objectives. The ...

Daniel Liberto is a journalist with over 10 years of experience working with publications such as the Financial Times, The Independent, and Investors Chronicle. The Auditing Standards Board (ASB) ...

A single set of international auditing standards that apply to audits for all organizations -- not just large listed companies -- is an essential component of the world’s financial architecture. These ...

ave audit fees increased, decreased or remained relatively steady? The question is not new—researchers have examined trends in audit fees but have restricted their studies to only a few years. This ...

Audit and risk platform AuditBoard announced a new out-of-the-box feature that can provide assessments with the new global standards from the Institute of Internal Auditors, which are set to go into ...

New Delhi: The National Financial Reporting Authority (NFRA) on Monday recommended audit standards for limited liability partnerships (LLPs), although the accounting and auditing self-regulator ...