All PCAOB articles – Page 12
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Blog
PCAOB prepares new proposals on estimates, specialists
The PCAOB is preparing to issue new proposals in the fourth quarter on auditing accounting estimates and using the work of specialists.
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BlogU.K. audit regulator rips quality at major firms
Audit regulators in the United Kingdom have taken off the gloves in their assessment of audit quality among the major firms, especially the Big 4.
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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
PCAOB fines Deloitte over software revenue errors
Audit regulators have censured and fined Deloitte over a series of self-reported accounting errors that led to restatement at technology firm Jack Henry & Associates.
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Blog
PCAOB explores whether to change audit inspection process
A newly seated PCAOB is taking a fresh look at its entire regulatory process, including whether it’s time to reconsider how it performs audit inspections.
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Article
Auditors plan deeper dives into outsource provider reports
As guidance changes and regulators continue to hammer on internal controls, auditors are starting to dig deeper into reports provided by outsourced service providers.
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Article
SEC proposes change to auditor independence rules
The SEC is looking to dial back strict requirements on auditors that have made it difficult for Big 4 firms to assert their independence on certain big engagements.
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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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Blog
Investors show strong response to partner IDs
Investors react when they know the name of an engagement partner on an audit, research suggests, but the reaction may be stronger than expected.
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Blog
Global body reboots ethics rules for accountants
Accountants globally have some revised ethics rules to follow, which should prompt an examination in the United States over whether there are new thresholds to meet.
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Blog
New PCAOB seeks input on new strategic plan
A brand new slate of audit regulators is looking for some direction as it takes the helm at the PCAOB and establishes a new strategic plan.
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Blog
Going concern opinions drop in 2016, study shows
Corporate filings flagging doubt over a company’s ability to continue as a going concern reached a low in 2016, according to the newest research.
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Blog
New PCAOB takes fresh look at auditor independence
The all-new PCAOB is taking a fresh look at whether auditors need new guidance on their required communication with audit committees regarding independence.
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Blog
Former EY partner wins appeal of PCAOB disciplinary action
An appeals court has thrown out a PCAOB disciplinary finding against a former EY audit partner that was reviewed and supported by the SEC.
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Blog
Study establishes link between fee pressure and audit quality
New academic research suggests there is indeed a correlation between pressure on audit fees and audit quality — and it’s not pretty.
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Blog
SEC settles with audit firms over unregistered work
The SEC has settled charges with foreign affiliates of KPMG, Deloitte, and BDO for overseas audit work that was not properly registered with the PCAOB.
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Blog
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
IFIAR reports some audit improvement; calls for more
Audit regulators globally say they’re seeing some incremental improvement in audit inspection results, but not yet enough.
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Blog
PCAOB censures former engagement partner over Koss audits
The PCAOB has censured the partner who oversaw audits at Koss, where a top finance executive went prison on charges of embezzling more than $30 million.