All IAASB articles
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Blog post
U.S. still waits for new standards on auditing estimates
Auditors following global standards now have updated rules on how to audit accounting estimates, guidance U.S. auditors have been awaiting for years.
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Blog post
Reporting improves with KAM disclosures, study says
After a year of reporting “key audit matters” in audit reports abroad, financial reporting has improved, says a study by a global accounting group.
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Blog post
COSO, IAASB form ties to sustainability reporting
Sustainability reporting is breaking new ground in attaching itself to traditional financial reporting after an advocate has formed some new relationships.
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Blog post
Groups propose new structure for global auditing standards
A group of international regulators and financial institutions is proposing a new mechanism to set standards for auditing in global capital markets.
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Article
More Hints on Audit Report 2.0
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 ...