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 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 ...

The American Institute of CPAs' Auditing Standards Board is looking for feedback on a proposed standard updating auditors' responsibilities related to fraud. Processing Content The proposed Statement ...

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 ...

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 ...

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