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Accounting & Auditing Update
The "Accounting & Auditing Update" is written by Tammy Whitehouse, a veteran business writer who has been a regular contributor to Compliance Week since 2005. Her work has also appeared in industry journals and periodicals including Journal of Business Strategy, Strategy & Leadership, Compensation & Benefits Review, Inc, Buyside, and myriad others. Whitehouse welcomes questions and comments from readers; she can be reached via e-mail at twhitehouse@complianceweek.com.
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Accounting & Auditing Update Blog
CAQ: Control deficiencies not CAMs, but could be tied to one
Tammy Whitehouse | July 24, 2018
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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Accounting & Auditing Update Blog
SEC seeks comment on PCAOB’s ‘critical audit matter’ rule
Tammy Whitehouse | July 31, 2017
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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