The Auditing Standards Board will be proposing a set of updates to its attestation standards to address sustainability ...

Countries and jurisdictions throughout the world mandate that entity financial statements be prepared using International Financial Reporting Standards, and that audits be conducted in accordance with ...

The International Auditing and Assurance Standards Board (IAASB) has issued revised international auditing standards designed to sharpen auditors’ focus on disclosures and to drive consistency in the ...

Eight standards rolled out in 2006 by the Auditing Standards Board are sparking a cultural shift for auditors. The standards—Statement on Auditing Standards nos. 104–111—are designed to enhance ...

A single set of international auditing standards that apply to audits for all organizations -- not just large listed companies -- is an essential component of the world’s financial architecture. These ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. In an era defined by rapid changes and complex challenges ...

The AICPA has proposed a new set of standards for evaluating audit data, giving auditors guidelines on how to deal with audit evidence provided via blockchain. The new proposal, the so-dubbed Proposed ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Erika Rasure is globally-recognized as a ...

Western Illinois University supports an internal auditing department as an administrative staff function and as an independent appraisal function to examine and evaluate University business or ...