The Public Company Accounting Oversight Board has proposed a set of significant changes in the requirements for auditing firms' quality control systems, in a major update from the earlier standards in ...
The Public Company Accounting Oversight Board apparently is taking seriously complaints that its inspection process is driving unnecessary audit work, and therefore a burden on companies answering ...
The PCAOB on Monday adopted a pair of foundational auditing standards with ties to AICPA standards. AS 1000, General Responsibilities of the Auditor in Conducting an Audit, aims to enhance and ...
The PCAOB released a new staff report designed to help audit firms remedy quality control issues cited in inspections. The report features advice for firms facing remediation following findings of ...
Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. A recent study published in Contemporary Accounting Research ...
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