SAS no. 103 establishes standards and provides guidance for auditors to follow when documenting their work during audits of private companies. It is effective for audits of financial statements of ...

A recent audit report of the Department of Children’s Services called on lawmakers to get involved when it comes to ...

The American Institute of CPAs’ Auditing Standards Board has issued a proposed standard on audit evidence to update an older standard and include new technologies such as data analytics and blockchain ...

Auditing costs are going up for companies, in part due to new accounting standards for revenue recognition and leases, according to a new survey. The survey, by FloQast, a provider of close management ...

The communication between independent auditors and audit committee members of public companies will change in 2014 with Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 16. The ...

Today, an independent Civil Rights Audit Standards Committee, along with PolicyLink—a leading national research and action institute serving as secretariat for the Standards—and CapEQ, an impact ...

An audit report is a document created by a professional auditor at the conclusion of the auditing process. It provides a detailed summery of each of her findings. Audits are conducted for a variety of ...

The Auditing Standards Board on Friday proposed amendments to provide requirements and guidance for reporting on an audit conducted in accordance with both generally accepted auditing standards (GAAS) ...

Preparation of an audit report can be intimidating for most companies. But it doesn't have to be. When preparing for an audit report it's important to understand audit report format, spend time ...

This report was prepared by the World Bank, on the basis of a diagnostic review carried out between April and November 2009, including three field missions. The report was prepared by a team led by ...