Showing 10 of 756 items

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
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
Features

A question of ethics

The new FRC Ethical Standard may raise more questions than it answers

20 July 2016
Features

The Nordic Audit

Should the UK adopt seperate audit standards for SMEs?

4 November 2015
News

Insurance sector gets improved accounting model with IFRS 17

But to comply insurance companies face complex and costly implementation process

18 May 2017
Opinion

Profession criticises new audit proposals

Proposals from the Joint Monitoring Group to remove international audit and ethical standard-setting met with resistance

5 days ago
News

Top firms must explain materiality judgments better

The FRC worries that differences in the way audit firms assess materiality can lead to different audit conclusions

13 December 2017
Features

Changes in accountancy

Julia Irvine examines the ten biggest changes in accountancy since 2012

3 June 2016
News

PCAOB gains access to Irish audit firms

The US audit watchdog can now inspect 12 firms that audit US-listed companies with market cap of $75bn

3 November 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

Showing 10 of 756 items