BDO Spain fined over porn company audits
Firm repeatedly failed to exercise professional care and scepticism over audits of US porn company
Weighing up changes to IAASB standards
As the IAASB considers whether changes are required to international standards for agreed-upon procedures, how does this affect accountants undertaking such engagements?
Engagement terms: a cap that fits
Andrew Howell, partner at Taylor Wessing, considers the much-debated liability cap
Broker-dealer audits are a carcrash, watchdog finds
The standard of broker-dealer audits is so bad, PCAOB says, that only two of 75 firms inspected passed muster
New rules for reporting accountants
The ICAEW Corporate Finance Faculty is revising its guidance
A question of ethics
The new FRC Ethical Standard may raise more questions than it answers
Babington new FRC deputy director
An ICAEW member has become the new deputy director of audit policy at FRC
Getting to grips with audit quality
The accounting regulator is calling on firms to improve their audit quality control procedures. But how do stakeholders know if a quality audit has been delivered?
What is the rise of big data and AI doing to audit? Quite a bit, as Caroline Biebuyck finds out
ISA 540: Estimation unknown
Changes to accounting and auditing standards don’t take place in a vacuum and the proposed changes to ISA 540 is a clear example of this
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