Showing 10 of 570 items

Features

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

5 October 2017
News

BDO Spain fined over porn company audits

Firm repeatedly failed to exercise professional care and scepticism over audits of US porn company

27 September 2017
Features

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?

1 June 2017
Technical

Extended auditor report

Clarity and transparency upgrades for auditors' reports

30 July 2012
Technical

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?

27 July 2017
News

US watchdog slates standard of broker-dealer audits

PCAOB says auditors still breaking independence rules and failing to improve audit flaws

29 June 2017
Features

Five years on: financial reporting

Liz Loxton looks at the changes made to financial reporting since the 2008 crash, and asks whether its enough

10 September 2013
News

Member firms of four of Big Five fined

US audit watchdog cracks down on dilatory filing by non-US firms

30 March 2017
Technical

Watching the watchdog

Caroline Biebuyck examines whether audit's system of self regulation is really working

3 July 2012
Opinion

Audit reports: what next?

KPMG's Tony Cates is encouraged but addresses the "elephant in the room"

5 June 2014

Showing 10 of 570 items