All Auditor's Reporting Model articles
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Blog
Report calls out gender disparity among engagement partners
As audit firms disclose who performs public company audits, gender diversity is emerging as the first major concern regarding audit engagement leadership.
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Blog
PCAOB issues more guidance on new audit disclosures
The PCAOB has issued more guidance to auditors about how they should comply with requirements to add new information to audit reports.
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Blog
CAQ: Control deficiencies not CAMs, but could be tied to one
A significant deficiency in internal control over financial reporting will not automatically constitute a critical audit matter that auditors will have to disclose under a new auditing standard, but it could suggest auditors will disclose a CAM related to the underlying accounting, said the Center for Audit Quality.
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ArticleCAM discussions may drive new corporate disclosures
Audit committees may soon reconsider certain areas of corporate disclosure to get ahead of “critical audit matters” that will begin appearing in audit reports in 2019.
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Article
Tenure disclosure puts new pressure on audit committees
Now that audit reports are beginning to disclose auditor tenure, audit committees face new pressure to give it careful consideration in retention decisions.
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Blog
Auditor tenure is ‘reference point,’ SEC's Bricker says
Auditor tenures are beginning to appear in public company filings, giving investors new insight into how embedded firms are at their various public company clients.
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ArticleAuditors will start listing, describing critical audit matters in 2019
Auditors have been dispatched by the PCAOB and the SEC to begin listing and describing in audit reports where they had the most difficulty in each audit.
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Blog
SEC approves new audit report format, CAMs and all
In an investor-friendly decision that deputizes auditors with new duties, the SEC has approved to a new rule expanding the public company audit report.
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Blog
SEC seeks comment on PCAOB’s ‘critical audit matter’ rule
Companies with any lingering worries about the impending effects of a new audit report have one last opportunity to appeal for change.
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Article
10 reasons to be wary of new auditor disclosure rules
New disclosures required by auditors don’t produce any direct new rules for the public firms they audit, but companies can expect at least 10 potentially serious consequences.
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Blog
PCAOB preps final rule on audit report, proposal on estimates
The PCAOB is preparing to issue a final standard to overhaul the audit report and to propose new rules on auditing accounting estimates and using the work of specialists.
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Blog
PCAOB plans final action on new audit report
Audit regulators are on track to finalize by year-end a long-developing overhaul of the standard audit report. Tammy Whitehouse looks at what that means for auditors in the coming year.