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Ideas & Insights


Financial Reporting Insights

OMB issues 2016 Compliance Supplement

At the end of July, the Office of Management and Budget issued the long-awaited <i>2016 Compliance Supplement</i>.

Financial Reporting Insights

Conforming amendments to ISA 810

Recent amendments to ISA 810 conform it to the new reporting standards of the International Auditing and Assurance Standards Board.

Financial Reporting Insights

New selected procedures engagement proposed

The AICPA has issued an Exposure Draft that discusses the requirements of a proposed new “selected procedures” engagement.