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The Public Company Accounting Oversight Board staff issued guidance Thursday on some of the considerations auditors should have about the relevance and reliability of information they get from ...

The American Institute of CPAs’ Auditing Standards Board has released a new standard for audit evidence for private companies, updating the existing standards in recognition of the increasing role ...

Auditors use different audit procedures to test management's assertions about a company's financial statements. The techniques employed depend upon the strength of the evidence desired, requirements ...

Issues such as the use of emerging technologies and the application of professional skepticism are addressed in a new audit evidence standard proposed by the AICPA Auditing Standards Board (ASB).

Organizations preparing for SOC 2, ISO 27001, and PCI DSS v4.0 audits traditionally spend dozens of hours manually collecting ...

In its March guidance for auditors, the UK Financial Reporting Council (FRC) recognised the practical difficulties some companies and auditors are facing in preparing accounts and carrying out audits.