All Auditor Report articles
A pending requirement for auditors to disclose critical audit matters in their reports may compel management to take a closer look at their own disclosures.
New international requirements for an expanded audit report are providing a teaser for what the United States should expect in coming years. The new international standard is modeled on an earlier U.K. version, and it’s similar to a proposal expected from the PCAOB this year. The details differ, but the ...