ICAI’s revised SA 600 tightens safeguards but allows lead auditors to rely on subsidiary auditors, while audit regulator NFRA ...

The AICPA Auditing Standards Board (ASB) on Tuesday issued Statement on Auditing Standards (SAS) No. 149, a standard that introduces a risk-based approach to planning and performing a group audit. SAS ...

IN BRIEF Public company auditing is a complex and challenging area of accounting practice. The following revisits the authors ...

The AICPA Auditing Standards Board (ASB) is proposing a new Statement on Auditing Standards (SAS) intended to improve the quality of group audits. The proposed SAS, titled Special Considerations — ...

The International Auditing and Assurance Standards Board released a revised global standard on how auditors should evaluate a business' prospects as a going concern. Processing Content International ...

The Institute of Internal Auditors released for public comment Wednesday a draft of the proposed changes it wants to make to its International Professional Practices Framework, especially its ...

Microsoft offered a few more details about its plans to expand audit logging and data retention periods for Microsoft Purview Audit Standard users. The updated plans were described in an Oct. 18 ...