United States
The ASB recently issued Statement on Standards for Attestation Engagements 19, Agreed-Upon Procedures Engagements.
Our Effective Date Reminder lists pronouncements issued as of Nov. 1, 2019, which became effective on or after Jan. 1, 2019.
The PCAOB recently released insights for audit committees regarding the auditor’s communication of critical audit matters.
The SEC amended its independence rules regarding when the auditor has a lending relationship with certain client shareholders.
Recent PCAOB guidance focuses on questions that may arise when the auditor is communicating critical audit matters under AS 3101.
The PCAOB staff recently provided guidance regarding how auditors are to comply with certain provisions of Rule 3526.
The PCAOB recently issued guidance related to the requirement for auditors to communicate critical audit matters.
In a recent CAQ video, audit committee chairs share their views on the significance of critical audit matters.
The PCAOB recently issued amendments related to its requirements for the auditor’s use of the work of specialists.
A new PCAOB standard replaces existing standards on auditing accounting estimates and fair value measurements.