The AICPA Auditing Standards Board (ASB) is proposing a new Statement on Auditing Standards (SAS) intended to improve the quality of group audits. The proposed SAS, titled Special Considerations — ...

The American Institute of CPAs’ Auditing Standards Board has decided to defer the effective dates of seven of its recently issued Statements on Auditing Standards because of the novel coronavirus ...

The American Institute of Certified Public Accountants (AICPA) board has released an exposure draft of a new Statement on Auditing Standard (SAS) that addresses auditors’ responsibilities regarding ...

The AICPA’s Auditing Standards Board (ASB) is inviting comment on a proposed Statement on Auditing Standards (SAS) that would amend AU-C Section 935, Compliance Audits, in AICPA Professional Standards ...

The American Institute of CPAs’ Auditing Standards Board amended its standards Tuesday to include guidance on the use of specialists and pricing information. Processing Content Statement on Auditing ...

Ole-Kristian Hope is the Deloitte Professor of Accounting at the University of Toronto's Rotman School of Management. He teaches Commerce, MBA, and PhD courses in accounting. He has broad research ...

Discover how negative assurance works in auditing, confirming accuracy without contrary evidence, and why it's vital when ...

Explains the legal requirement for signing financial statements and clarifies that responsibility rests with management, not the ...

Despite a very uncertain economic climate, investors can at least feel confident that audited financial reports are more ...