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Ideas & Insights


Financial Reporting Insights

Proposed revisions to SSARS

A recent proposed SSARS addresses materiality in a review of financial statements, adverse conclusions and other issues.

Financial Reporting Insights

Proposed SAS on audit evidence

A recent proposed SAS discusses the evaluation of audit evidence and the use of automated tools and techniques.

Financial Reporting Insights

ASB issues auditor reporting standard

A recent standard provides changes to the format of and verbiage used in the auditor’s report for audits of nonissuers.