Financial Reporting Insights
ESG reporting and attestation engagements
A recent publication provides information about reporting ESG information in SEC submissions and related attestation engagements.
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Ideas & Insights
Financial Reporting Insights
Proposed quality management standards
The Auditing Standards Board has issued three proposed new standards for quality management at the firm and engagement levels.
Financial Reporting Insights
PCAOB conversations with audit committee chairs
The PCAOB recently summarized audit committee insights on auditor communications, new standards and emerging technologies.
Financial Reporting Insights
Mitigating the risks of common fraud schemes
The Anti-Fraud Collaboration recently analyzed SEC enforcement actions regarding financial statement fraud schemes.
Financial Reporting Insights
Audits involving cryptoassets
The PCAOB recently published information for auditors and audit committees regarding audits involving cryptoassets.
Financial Reporting Insights
COVID-19: Auditor and audit committee considerations
A CAQ resource discusses key questions for auditors and audit committees related to the impact of COVID-19 on financial reporting.