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Title Author Type Date Words
Duterte says it's a 'dereliction of duty' if COA won't audit PH Red Cross. Sep 11, 2021 551
Roque breaks down the reasons why Philippine Red Cross should be audited. Sep 6, 2021 571
Using a Permissioned Blockchain? Consider Structuring It as a VIE. Castonguay, John, "Jack"; Bakarich, Kathleen Jun 1, 2021 2049
Conducting Single Audits During COVID-19. Bahazhevska, Nina Apr 1, 2021 2732
Ensuring Integrity: Highlights from the 15th Annual Baruch College Auditing Conference. Conference notes Feb 1, 2021 9263
A Summary of Early Critical Audit Matter Reporting. Zhang, Jian; Pany, Kurt Feb 1, 2021 4786
Introduction to Financial Services: Accounting and Auditing Regulatory Structure, U.S. and International. Gnanarajah, Raj Jan 1, 2021 1468
Audit Oversight and Effectiveness: Understanding the Past and Looking toward the Future. Goelzer, Daniel L. Dec 1, 2020 3331
Why risk assessment merits increased auditor focus: Data suggests that auditors need to devote more attention to assessing the risk of material misstatement and designing appropriate procedures. Johnson, Tristan B.; Rich, James; Noland, Thomas G. Nov 1, 2020 1600
History of the Auditing World, Part 1. Levy, Howard B. Oct 1, 2020 3249
Now Is the Time to Operationally Split Audit and Nonaudit Services. Mintz, Steven M. Oct 1, 2020 4670
Mind the GAAP: The Evolution of the Auditor's Role and the 'Fraud Expectation Gap'. Kreuter, Eric A.; Sacks, Glenn D.; Martian, Adrienne A.K. Oct 1, 2020 2798
SC rules COA, BIR, Customs need not scrutinize 3 big oil firms' accounts; says this is 'beyond agencies' mandates'. Sep 9, 2020 639
How to incorporate AI into your audit: As accounting firms reap benefits from artificial intelligence, they're learning to harness the technology to improve audit processes. Radigan, Joseph Sep 1, 2020 2323
Challenges to consider in auditing revenue recognition: Auditors need a complete understanding of the standard and how it affects their clients' financial statements. Thorps, Deana; Dohrer, Bob; Kushmerick, Kim; Lee-Andrews, Toni Cover story Jul 1, 2020 2671
Pandemic places accounting, auditing rules in flux: The coronavirus caused regulators, standard setters, and others to adjust requirements and effective dates. Tysiac, Ken Apr 1, 2020 2625
Keynote Address. Duhnke, William D., III Feb 1, 2020 3991
Reporting Critical Audit Matters: A First Look. Conference news Feb 1, 2020 2299
What's your fraud IQ? This month: Preparing for a fraud risk assessment. McNeal, Andi Nov 1, 2019 2062
Exploring the Use of Robotic Process Automation (RPA) in Substantive Audit Procedures: A Case Study. Cohen, Michael; Rozario, Andrea; Zhang, Chanyuan "Abigail" Case study Jul 1, 2019 2714
CONGRESS COULD WIDEN AUDIT EXEMPTION. Barlas, Stephen Brief article May 1, 2019 204
To Audit or Not to Audit: Whether to Accept a Uniform Guidance Audit. Waymire, Tammy R.; Webb, Thomas Z.; West, Timothy D. Apr 1, 2019 1660
New audit disclosures. Tysiac, Ken Apr 1, 2019 545
Accounting and the Auditing Function in Economic History: Transaction Costs, Trust, and Economic Progress. Black, Robert A. Report Mar 22, 2019 9632
Failure Study: A Needed Addition to the Accounting Toolkit. Peterson, Jim Viewpoint essay Mar 1, 2019 2457
ASB moves closer to proposing revisions to audit evidence standard. Brief article Mar 1, 2019 177
Keynote Address. Kaiser, James G. Speech Feb 1, 2019 2665
Improving Audit Quality: Highlights from the 13th Annual Baruch College Audit Conference. Conference notes Feb 1, 2019 392
What's Happening at the IAASB. Zietsman, Megan Feb 1, 2019 1613
What's Happening at the Auditing Standards Board. Santay, Mike Feb 1, 2019 1514
Regulators and Standards Setters. Discussion Feb 1, 2019 2802
Auditing Implications of Blockchain and Cybersecurity. Discussion Feb 1, 2019 1138
Auditing Accounting Estimates. Discussion Feb 1, 2019 2053
ASB votes to issue final standard for ERISA plan audits. Brief article Jan 1, 2019 113
Housing and Urban Development (HUD) FY2018 Audit Opinion. Gnanarajah, Raj; Jones, Katie; McCarty, Maggie Jan 1, 2019 1516
The Impact of Disruptive Technologies on Accounting and Auditing Education: How Should the Profession Adapt? Zhang, Chanyuan (Abigail); Dai, Jun; Vasarhelyi, Miklos A. Cover story Sep 1, 2018 2610
Accounting firms use test runs to prepare for expanded audit report rule. Brief article Jul 1, 2018 180
The Current State of Sustainability Reporting: A Work in Progress. D'Aquila, Jill M. Jul 1, 2018 3443
Firm Investment Efficiency and Auditor Perception of Dividend Initiation. Alsharairi, Malek; Smith, Deborah Drummond; Glambosky, Mina; Gleason, Kimberley Report Jun 22, 2018 11628
When Replacing an Audit Committee Member, Does Financial Expertise Matter to Investors? Schneider, Arnold Report Jun 22, 2018 4509
How Robotic Process Automation Is Transforming Accounting and Auditing. Rozario, Andrea M.; Vasarhelyi, Miklos A. Jun 1, 2018 1816
Using Visualization Software to Compile and Analyze Data: A Step-by-Step Guide for CPAs. Pan, Kevin; Blankley, Alan Jun 1, 2018 2511
ASB issues guidance for PCAOB's revised audit reporting requirements. Brief article Apr 1, 2018 162
Identifying Deficiencies in Single Audits: Preparing for the Audit Quality Study. Ashenfarb, David C. Apr 1, 2018 2507
The Revolutionary Audit: A Brief History. Drylie, Scott Mar 22, 2018 3044
AUDIT COMMITTEE ATTRIBUTES AND AUDIT QUALITY: A BENCHMARK ANALYSIS. Asiriuwa, Osariemen; Aronmwan, Edosa Joshua; Uwuigbe, Uwalomwa; Uwuigbe, Olubukola Ranti Report Mar 1, 2018 9183
Staff guidance updated to provide more help with reporting of audit firm tenure. Brief article Feb 1, 2018 151
My Life as an Accountant--and More. Aronov, Eugenia Feb 1, 2018 1389
CAM versus KAM--A Distinction without a Difference? Making Judgments in Reporting Critical Audit Matters. Jermakowicz, Eva K.; Epstein, Barry J.; Ramamoorti, Sridhar Feb 1, 2018 3828
Audit Versus Fraud Examination: What's the Real Difference? Carmichael, Douglas R. Feb 1, 2018 3903
The Audit Report Returns to Its Roots: An Historical Perspective on Critical Audit Matters. Levy, Howard B. Feb 1, 2018 1742
Getting ready for the EU's stringent data privacy rule. McCallister, Jennifer; Zanfir-Fortuna, Gabriela; Mitchell, Jennifer Jan 1, 2018 2305
UTILIZE COMPUTERIZED ACCOUNTING SYSTEMS APPROACH TO AN AUDIT. Waddell, Cynthia; Self, Stanley; Sullivan, Adam Dec 22, 2017 4631
Comment letters back proposal strengthening auditors' scrutiny of accounting estimates. Brief article Dec 1, 2017 191
The IRS's New Streamlined Audit Rules for Partnerships. Burnett, Sharon K.; Pulliam, Darlene Oct 1, 2017 2367
ASB moves toward converging audit reporting guidance with inter national standards. Brief article Sep 1, 2017 123
The PCAOB's role in improving audit quality: keynote address. Speech Aug 1, 2017 3602
Audits: is audit a four-letter word? Gomez, Norma J. Jul 1, 2017 914
The Impact of Auditor Tenure on Audit Quality: Evidence from Pakistan. Malik, Zohair Farooq; Arshed, Noman; Hassan, Muhammad Shahid; Rasheed, Burhan; Kazmi, Syed Taha Fraz Report Jul 1, 2017 6505
Deep learning and the future of auditing: how an evolving technology could transform analysis and improve judgment. Sun, Ting; Vasarhelyi, Miklos A. Essay Jun 1, 2017 3220
In business analytics: implications for the audit profession. Tang, Jiali "Jenna"; Karim, Khondkar E. Jun 1, 2017 3037
Use of 'composite' (or 'group') versus 'component' and 'unit' depreciation. Levy, Howard B. Column Jun 1, 2017 779
Yellow book exposure draft: while the guidance in the Yellow Book pertains to auditors, government officials should be aware of some of the proposed changes in the GAO's April 2017 Exposure Draft that could affect their governments. Buikema, Todd Jun 1, 2017 1579
Morehouse students win innovation award. Bhattacharyya, Ananya Brief article May 4, 2017 161
Rethinking the audit: innovation is transforming how audits are conducted - and even what it means to be an auditor. Raphael, Jon Apr 1, 2017 2506
How to enable audit innovation: ideas, strategic alliances, and user-friendly tools help Deloitte make technological improvements. Tysiac, Ken Apr 1, 2017 1049
IT audit survey: a report finds that company executives and boards are paying more attention to technology issues and risks, but more progress is needed. Castelluccio, Michael Brief article Mar 1, 2017 233
The future of auditing: a roundtable discussion. Discussion Feb 1, 2017 11021
Has the SEC awakened a sleeping giant? The familiarity threat to auditor independence. Levy, Howard B. Jan 1, 2017 1591
Strategies for teaching professional skepticism in the classroom: evidence from senior-level auditing students. Hayes, Thomas Report Dec 22, 2016 4247
In case you missed it: a look back at 2016. Dec 1, 2016 1060
The state of the profession: analyzing the results of the 2016 Practice Management Survey. Dec 1, 2016 4602
Auditing for transparency in content personalization systems. Mittelstadt, Brent Oct 1, 2016 5042
5 tips to surviving Meaningful Use audits. Gallegos, Alicia Sep 1, 2016 948
More delays snarl plan to propose guidance for audits of estimates and specialists. Brief article Aug 1, 2016 142
Early comment letters say audit engagement quality review works as intended. Brief article Aug 1, 2016 135
In this issue. Conference notes Jul 1, 2016 276
The materiality mystery: the gap in GAAS. Jacoby, Julian; Levy, Howard B. Viewpoint essay Jul 1, 2016 3182
A historical episode of professional skepticism: the SEC's Thomascolor Case against Haskins & Sells. Flesher, Dale L.; Previts, Gary J. Jul 1, 2016 1821
Audit quality project shifts to monitoring mode. Brief article Jul 1, 2016 110
The communication audit: a communication audit is like a financial audit, only it looks for messages and channels instead of money. Roach, Thomas J. Jul 1, 2016 697
Proposal offers changes to supervisory responsibilities in multiple-firm audits. Brief article May 1, 2016 104
The impact of information technology on the audit process. Elefterie, Liana; Badea, Georgiana Report Mar 1, 2016 2002
Audit quality and the expectations gap: it's time for a model that fits the data. Peterson, Jim Feb 1, 2016 1409
Have audits become too inefficient and expensive? Radin, Arthur J.; Katowitz, Miriam E. Feb 1, 2016 3025
Unsolved problems in auditing: a half-century retrospective and update. Levy, Howard B. Feb 1, 2016 3966
Subsequent events audit tips. Herda, David N.; Lavelle, James J. Jan 1, 2016 561
Additional audit committee disclosure likely: the extra guidance would help key stakeholders better understand company reports. Barlas, Stephen Brief article Sep 1, 2015 152
AICPA significantly revises two governmental auditing guides. Sep 1, 2015 386
Indicators that may improve understanding of audit quality. Brief article Aug 1, 2015 182
Handling an 'eggshell' audit: protecting CPA-client privilege in a potential criminal context. Ferguson, Christopher M. Aug 1, 2015 1941
CA tax highlights: interest calculations, 'ask a legal expert' and more. Williams, Leonard W. Jul 1, 2015 660
Audit quality, auditor size and legal environments. Abughazaleh, Naser; O'Connell, Vincent; Princen, Jime Report Jun 22, 2015 10630
Seven suggestions for a successful single audit: tips on implementing the new uniform guidance. Ashenfarb, David C. Jun 1, 2015 1816
Controlling health-care costs with dependent eligibility audits. Mack, Mark Jun 1, 2015 3110
Teamwork vs. Groupthink: audit quality in a collaborative world. Tsentides, Andrea May 1, 2015 3025
Introducing the AICPA's audit data standards: using a unified view of financial data representation to improve productivity. Lin, P. Paul May 1, 2015 2143
Data analytics helps auditors gain deep insight: technology provides opportunity to test full data sets rather than just samples. Murphy, Maria L.; Tysiac, Ken Apr 1, 2015 2368
Proposed International Standards on Auditing. Brief article Mar 1, 2015 145
Repeat and follow up tests: hospital and community-based optometrist, Jane Gray, discusses whether the protocols covering repeat and follow up tests requested by optometrists working in community practices are effective. Gray, Jane Statistical table Feb 7, 2015 1234
The past, present, and future of auditing in China. Jui, Len; Wong, Jessie Feb 1, 2015 2839
SEC pressure may roll back independence agenda. Brief article Jan 1, 2015 125
What the PCAOB's inspection results mean for your company: many audit and control failures can be attributed to failures of documentation by the public company. Howell, Joseph; Ray, Thomas Jan 1, 2015 1546
Changes to peer review program. Brief article Jan 1, 2015 104
Identification of factors affecting the quality of auditing in information technology (IT). Rafiei, Gholam Hossein; Moeinadin, Mahmoud Report Dec 15, 2014 3767
The impact of corporate governance and external auditing on compliance to mandatory disclosure requirements in Tehran stock exchange listed firms. Fatehi, Mohsen; Khodabakhshi, Nasrin; Shahvalizadeh, Adel Report Dec 1, 2014 3558
'Audit failure' removed from inspection reports. Brief article Dec 1, 2014 118
What we talk about when we talk about audit quality. Barry, Joanne S. Column Nov 1, 2014 731
The winding road of RAC audits: how to ensure your facility stays ahead of the curve in a constantly changing landscape. Tillman, Tracey Nov 1, 2014 1561
U.S. Chamber of Commerce wants the SEC to revise proposed standard. Barlas, Stephen Nov 1, 2014 439
When an audit is the right idea for business tenants. Scanlon, Dan Oct 31, 2014 548
The examine the impact of auditor choice on debt cost and capital of the listed companies in Tehran stock exchange. Ghannadi, Nassim; barzegar, Ghodratollah; Bakhshi, Majid Report Oct 1, 2014 2818
A plan to enhance private-entity audit quality: the AICPA is seeking feedback on an initiative that is designed to integrate audit-related resources. Oct 1, 2014 6815
A study of audit quality in Vietnam. Pham, Hoa; Amaria, Pesi; Bui, Thanh; Tran, Sang Report Sep 22, 2014 15506
It's not personal: advice for surviving a billing audit: the need for an attorney depends on the size of the audit. Gallegos, Alicia Sep 15, 2014 539
The role of government auditing in curbing corruption. Ionescu, Luminita Report Sep 1, 2014 2102
A holistic approach to audit quality: the AICPA is aligning its audit-related efforts in order to improve audit performance. Tysiac, Ken Sep 1, 2014 610
Learn from data to improve audits: peer review findings can translate into higher-quality audits. Sep 1, 2014 1593
Audit regulators see positive signs: PCAOB's Ferguson and Hanson share their vision for the profession. Tysiac, Ken Discussion Sep 1, 2014 2752
Tocumen contracts to be revised. Brief article Sep 1, 2014 129
Comments sought. Brief article Sep 1, 2014 163
Head of Household audit letters in the mail. Brief article Sep 1, 2014 132
Measuring and communicating audit quality: the new AQIs. Dickins, Denise; Fay, Rebecca G.; Reisch, John Sep 1, 2014 4469
The PCAOB's second inspections of foreign auditors. Brisker, Eric R.; Song, Myungsoo; Song, Hakjoon Sep 1, 2014 3778
How to develop and implement an effective RIM policy. Richardson, Blake E. Jul 1, 2014 1899
An experimental examination of underreporting of time. Reffett, Andrew; Eaton, Tim V.; Gannod, Gerald Jun 22, 2014 6870
Cloud computing and the cloud service user's auditor. Elifoglu, I. Hilmi; Guzey, Yildiz; Tasseven, Ozlem Jun 22, 2014 3730
Comparison of perceptive of users and producers of auditing reports from content of auditing report. Golmakani, Roohalla; Zolh, Ali Molaiy El; Moghadam, Rasol Mahmoodi Report Jun 20, 2014 3156
Information Technology (IT) audit software adoption: discussion on its impact from the perspective of four different countries. Shukeri, Siti Norwahida; Hussin, Wan Nordin Wan; Ariffin, Norhani Report Jun 20, 2014 2545
Seeking a path forward on audit quality indicators: audit committees play a vital role in ensuring audit quality. Brooke, Susan Jun 1, 2014 2285
Audit committees as a governance device. Ionescu, Luminija Report Jun 1, 2014 2199
Regulatory Tracker. May 1, 2014 433
Impairment of long-lived assets: a comparison under the ASC and IFRS. Komissarov, Sergey; Kastantin, Joseph T.; Rick, Katherine May 1, 2014 4078
The basic concepts behind the latest OMB rules and regulations. Ashenfarb, David C. May 1, 2014 2487
Who should set standards for sustainability reporting? Murphy, Maria L. May 1, 2014 846
Surveying the relationship between audit quality and investment opportunities, emphasizing the role of discretionary accruals. Panahi, Esmail; Nikandish, Mohammad; Panahi, Soniya Report May 1, 2014 3942
The role of operational auditor toward the insurance technical computing (actuarial). Roozbahani, Alireza Report May 1, 2014 1595
Myths and inconvenient truths about audit sampling: an audit partner's perspective. Sibelman, Howard Apr 1, 2014 3344
A fresh approach to regulation and audit quality: an interview with PCAOB Board Member Jay D. Hanson. Murphy, Maria L. Interview Apr 1, 2014 7209
A new understanding in transnational audit regulation: exploring the state of relations between U.S. regulators and China. Solieri, Steven A. Apr 1, 2014 5678
Evaluation model for internet cloud data structure audit system. Fan, Wang Report Apr 1, 2014 2488
Indwelling urinary catheters: pattern of use in a public tertiary-level Australian hospital. So, Karina; Habashy, David; Doyle, Breda; Chan, Lewis Report Mar 1, 2014 3250
The effect of mandatory partner rotation on audit quality. Ionescu, Luminita Report Mar 1, 2014 2158
The relationship between audit fees, auditor independence and audit quality in the audit organization. Ardakani, Foroogh Salahi; Shamsedini, Esmaeil; Moradi, Mehrdad Report Feb 1, 2014 3107
The role of professional ethical principles in the performance of audit institutions. Mahmoodi, Shahnaz; Hanifeh, Masood Report Feb 1, 2014 3286
Lessons learned: practical tips to help avoid common EBP audit and reporting errors. Clayton, Jennifer; DelVecchia, Peter; Faris, Rebecca; Wiley, John Feb 1, 2014 598
Audits of group financial statements: implications for governments. Blann, Stephen W. Feb 1, 2014 1643
Linking governance to the strength of auditing and reporting standards. Bota-Avram, Cristina Report Feb 1, 2014 831
IAASB releases audit quality framework. Jan 1, 2014 304
Sampling methodology and data limitations. Jan 1, 2014 1999
Study on computer audit based on OLAP technology. Yanjun, Tong Report Dec 1, 2013 2970
When the rules and the law no longer agree: proceed with care when regulator-prescribed forms do not comply with GAAS. Goldman, Ahava; Ratcliffe, Thomas A. Nov 1, 2013 2456
A fresh look at the auditor's report and proposed standards. Editorial Nov 1, 2013 887
Should auditors opine on going concern? Radin, Arthur J.; Katowitz, Miriam E. Viewpoint essay Oct 1, 2013 1613
The relationship between auditor reputation and the cost of equity capital (with an emphasis on client size). Ahmadzedeh, Diar; Nahandi, Younes Badavar-e; Hasanzadeh, Rasool Baradaran Report Oct 1, 2013 5402
Application of Hybrid Genetic Algorithm (GA) and Artificial Neural Networks (ANNS) approach in auditing. Jahani, Amir Masoud; Soofi, Fereshteh Report Oct 1, 2013 6344
Investigating the effects of cloud computing on accounting and its comparison with traditional models. Marand, Amir Azadi; Marand, Elham Azadi; Dashtebayaz, Mahmoud Lari Report Oct 1, 2013 5326
Survey of the position of accounting for capital asset acquisition in governmental accounting and its influence on the quality of auditing report. Jahani, Amir Masoud; Soofi, Fereshteh; Zalghadr-nasab, Mohammad-reza Report Oct 1, 2013 3090
Mandatory firm rotation and partner signing: is there a relationship between recent proposals to improve audit quality? Bergner, Jason Aug 1, 2013 2221
Audit ethics in international business. Hassani, Mohsen; Khodayari, Reza; Mehdizadeh, Soosan Report Aug 1, 2013 3977
THE AUDIT OF FINANCIAL SITUATIONS--THE PROFIT AND LOSS ACCOUNT. Budacia, Lucian C.-tin Gabriel Essay Jun 22, 2013 2847
Developments in corporate governance and regulatory interest in protecting audit quality. Nicolaescu, Eugen Report Jun 1, 2013 2199
Exploring the principles for increasing integrity, objectivity in external audits. Dosch, Robert J.; Haskins, James P.; O'Keefe, Timothy P. May 1, 2013 2495
Assurance opportunities broaden: as companies focus on sustainability, CPAs can expand their roles. Schneider, Beth A. May 1, 2013 2236
Examining the ethics process: a conversation with PEEC chair Wes Williams. Tidrick, Donald E. Interview May 1, 2013 3928
1-9 forms and personnel files. Brief article Apr 1, 2013 243
Continuing nursing education audit procedure to change this summer. Apr 1, 2013 387
The impact of mandatory audit firm rotation on audit quality and auditor independence. Nicolaescu, Eugen Report Apr 1, 2013 2293
Monetary unit sampling: combining accounts for sampling to increase audit efficiency and effectiveness--when and how. Johnson, Gary G.; Mohsen, Ahmed Al Mar 22, 2013 3900
Clarifying the standard for group audits: impact of new standard on individual engagements will depend on the manner in which the practitioner has performed group audits in the past. Thomas, William; Wedemeyer, Phil D. Mar 1, 2013 3790
SEC approves audit communication standard. Cheney, Glenn Alan Mar 1, 2013 422
The effect of the clarified standards on auditors' reports: sample changes in the format and content of a single-year report. Mastracchio, Nicholas J., Jr.; Lively, Heather M. Mar 1, 2013 5453
XBRL and auditing. Brands, Kristine Feb 1, 2013 952
Audit committee priorities for 2013: KPMG's annual spotlight on what should be top of mind and top of agenda for audit committee members. Whalen, Dennis T. Jan 1, 2013 663
A Delphi study into the audit challenges of it governance in the Australian public sector. Omari, Loai Al; Barnes, Paul; Pitman, Grant Report Jan 1, 2013 7642
General arguments concerning financial audit and related services. Broju, Angela; Hususan, Lia Dorica Essay Dec 1, 2012 1443
Intelligent strategies as a support for business process auditing - research directions. Elefterie, Liana; Ruse, Elena Report Dec 1, 2012 1793
PCAOB auditor inspections and foreign auditors: questions about audit quality. Notbohm, Matthew; Ellingson, Ann; Campbell, Katherine Nov 1, 2012 2342
Clarity: bringing focus to the new clarity. Boaz, Gerry Report Oct 1, 2012 1387
Multiple auditing standards intensify the dilemma of what to teach: diverging guidance presents challenges for educators. Mastracchio, Nicholas J., Jr.; Lively, Heather M. Oct 1, 2012 1842
Does equity compensation compromise audit committee independence? Evidence from earnings management. Lynch, Luann J.; Williams, Susan Perry Sep 22, 2012 11825
PCAOB issues information to help audit committees. Brief article Sep 1, 2012 251
The effectiveness of the current assurance reporting regime. Ionescu, Luminita Report Sep 1, 2012 2203
Material Internal Control Weakness reporting since the Sarbanes-Oxley Act. Calderon, Thomas G.; Wang, Li; Conrad, Edward J. Aug 1, 2012 3236
Risk assessment audit versus work accidents prevention. Elefterie, Liana Report Jul 1, 2012 2506
Debate on going concern: FASB considers requiring management to assess whether there's a risk the company could fail, rather than the outside auditor. Lindorff, Dave Jun 1, 2012 414
Upcoming events. Calendar Jun 1, 2012 180
Upcoming events. Calendar May 1, 2012 202
Public disclosure of quality control criticisms: examining PCAOB inspection reports to determine differences among audit firms. Roybark, Helen M. Apr 1, 2012 5124
Morals and ethics of auditing. Idiab, Ali Idiab Mohamed; Haron, Mohamad Sabri bin; Ahmad, Shofian Bin Hj. Apr 1, 2012 7919
Audit to ensure RIM program health, growth: auditing your RIM program regularly can ensure its good health, the direction and focus for its continued growth, and its ultimate maturity. Streck, Helen Mar 1, 2012 1562
Mandatory auditor rotation: where things stand: the PCAOB's proposal to implement mandatory auditor rotation has drawn a slew of comments. Here are some of the arguments--both for and against auditor limits. Kroll, Karen M. Mar 1, 2012 2073
A new audit report. Ciesielski, Jack T.; Weirich, Thomas R. Viewpoint essay Feb 1, 2012 3929
Causes and consequences of recent auditor switching: looking to the research for answers. Brandon, Duane M.; Carver, Brian T.; Hollingsworth, Carl W.; Stanley, Jonathan D. Essay Feb 1, 2012 2983
Statement on auditing standards - alert that restricts the use of the auditor's written communication. Feb 1, 2012 10233
New staff audit practice alert on assessing and responding to risk. Brief article Jan 1, 2012 102
AIGPA to PCAOB: we have concerns about mandatory audit firm rotation. Brief article Jan 1, 2012 105
What do investors want from the standard audit report? Results of a survey of investors conducted by the PCAOB's Investor Advisory Group. Carcello, Joseph V. Survey Jan 1, 2012 5523
Energy audit analysis of residential air-conditioning systems in Austin, Texas. Rhodes, Joshua; Stephens, Brent; Webber, Michael E. Report Jan 1, 2012 4032
Inside-out corporate governance. Skeel, David A., Jr. Dec 22, 2011 29458
Expanded information in the audit report. McAllister, John P.; Bell, Timothy B. Dec 1, 2011 1496
PCAOB aims to encourage more analysis in audit letter. Oct 1, 2011 437
PCAOB proposed standards on the auditor's reporting model. Aug 1, 2011 754
The reliability, role, and relevance the audit: a turning point. Doty, James R. Aug 1, 2011 4960
The audit reporting process: an opportunity for fundamental change. Kranacher, Mary-Jo Aug 1, 2011 728
Statement on auditing standards - revised applicability of statement on auditing standards no. 100, interim financial information. Jul 1, 2011 706
Statement on auditing standards - filings with the Securities and Exchange Commission under the Securities Act of 1933. Jul 1, 2011 5051
Statement on auditing standards - consistency of financial statements. Jul 1, 2011 2462
Departmental audit committees and governance: making management and accountability the priority from the top down. Shepherd, Robert Report Jun 1, 2011 11182
Clarified auditing standards: the quiet revolution: redrafting brings both significant and subtle changes. Morris, Jan Taylor; Thomas, C. William Jun 1, 2011 2774
Second-tier auditing firms: developments and prospects. Dey, R. Mithu; Robin, Ashok Jun 1, 2011 5479
Statement on auditing standards - special considerations - audits of single financial statements and specific elements, accounts, or items of a financial statement. May 1, 2011 10209
Statement on auditing standards - special considerations - audits of group financial statements (including the work of component auditors). May 1, 2011 23876
How to prepare for an audit: here's what to do when the tax man pays a visit. Royal, Leslie E. Apr 1, 2011 498
Statement on auditing standards-forming an opinion and reporting on financial statements. Apr 1, 2011 13330
Statement on auditing standards-modifications to the opinion in the independent auditor's report. Apr 1, 2011 11108
Statement on auditing standards-emphasis-of-matter paragraphs and other-matter paragraphs in the independent auditor's report. Apr 1, 2011 4854
Yusra and Enas Al Dughaidi disappear to avoid questioning. Brief article Mar 4, 2011 144
FRC proposals recommend enhanced roles for audit committees. Brief article Mar 1, 2011 181
Statement on Auditing Standards - analytical procedures (redrafted). Feb 1, 2011 3871
Statement on Auditing Standards - reports on application of requirements of an applicable financial reporting framework. Feb 1, 2011 2211
Statement on Auditing Standards - opening balances - initial audit engagements, including reaudit engagements. Feb 1, 2011 6780
Proposed changes to GAO's Yellow Book: promote harmonization of auditing standards: revisions incorporate more formal conceptual framework for independence issues. Dalkin, James R.; Snyder, Lisa Dec 1, 2010 2782
Statement on auditing standards - related parties (redrafted). Nov 1, 2010 9025
Statement on auditing standards - external confirmations. Nov 1, 2010 6528
Statement on auditing standards - subsequent events and subsequently discovered facts. Nov 1, 2010 7358
Statement on auditing standards - audit sampling (redrafted). Nov 1, 2010 4144
Statement on auditing standards - communicating internal control related matters identified in an audit (redrafted). Nov 1, 2010 7476
Spreadsheet sprawl: auditor group issues guidelines for dealing with the risks posed by ubiquitous 'user-developed applications.'. Johnson, Hilary Nov 1, 2010 416
Reporting on other and required supplementary information in documents containing audited financial statements. Pany, Kurt; Pringle, Lynn; Zhang, Jian Nov 1, 2010 2232
Double-entry, nonstandard entries, and fraud. Carmichael, Douglas R. Oct 1, 2010 2346
Becoming a more relational firm in the post--Sarbanes-Oxley era. Jelinek, Kate; Jelinek, Ronald Sep 1, 2010 2875
Accounting restatements arising from PCAOB inspections of small audit firms. Hermanson, Dana R.; Houston, Richard W.; Ye, Zhongxia (Shelly) Sep 1, 2010 1923
Three-way lookup. Jelen, Bill Aug 1, 2010 895
EastNets Awarded SAS 70 Type II Certification. Brief article May 12, 2010 266
XBRL--beyond the basics: benefits for financial reporting and auditing. Bizarro, Pascal A.; Garcia, Andy May 1, 2010 3813
The benefit of hindsight. Pounder, Bruce Column Apr 1, 2010 1280
Ten 'to-do's' for audit committees. Apr 1, 2010 776
Understanding the entity and its environment and assessing the risks of material misstatement (redrafted). Apr 1, 2010 15808
Fair value audit guidance of public and non-public companies in response to the credit crisis. Fitzsimons, Adrian P.; Satenstein, Jeffrey L.; Silliman, Benjamin R. Mar 22, 2010 5151
Incorporating highest and best use into accounting standards expands opportunities for appraisers. Johnson, I. Richard; Atwood, K. Edward; Walther, Larry Mar 22, 2010 6003
Financial reporting: so many red herrings. Kranacher, Mary-Jo Editorial Mar 1, 2010 762
Mandatory peer review in effect. Brief article Mar 1, 2010 86
Unreasonable compensation: is New Hampshire raising taxes by audit? Sanders, Bob Feb 26, 2010 1408
Technology can cure RAC audit concerns: many providers have found that content management lends itself to automating transactions and managing content in a single location. deCathelineau, Susan Feb 1, 2010 1005
Royalty audits: dirty word or holy grail of increased profitability? Adopt a collaborative royalty-audit program that involves the franchisees, rather than challenges them. Rhodes, Michael; Iannuzzi, Michael; Hellner, Stephen Jan 1, 2010 1869
The 'cry wolf' problem in current fraud auditing standards. McKee, Thomas E. Jan 1, 2010 2265
Investor protection: to be or not to be? Kranacher, Mary-Jo Jan 1, 2010 816
Audit attestation for smaller companies delayed again. Barlas, Stephen; Christensen, Dallon; Torian, Richard Brief article Jan 1, 2010 200
Auditing in organizations: a theoretical concept and empirical evidence. Penini, Gad; Carmeli, Abraham Report Jan 1, 2010 14080
Foreword. Swamy, M.R.K. Jan 1, 2010 2450
The importance of determining materiality in statutory auditing. Udrea, Ana-Maria; Todea, Nicolae; Stanciu, Ionela Cornelia; Demian, Gabriela Elena; Pintilie, Cornel Report Jan 1, 2010 1496
Current controversy on audit functions. Stirbu, Dan Aurelian Report Jan 1, 2010 1927
Using 3-D virtual worlds as a platform for an experiential case study in information systems auditing. Moscato, Donald R.; Boekman, Diana M.E. Report Jan 1, 2010 4322
Trailing audit: state says financial report will be late. Brief article Dec 18, 2009 241
Tactical implementation of fair value rules. Karstetter, Edward; Lien, Mark Dec 1, 2009 2186
Risk-based audit best practices. Ramos, Michael Dec 1, 2009 3047
Selecting the right investigative resource: when does an allegation of financial statement fraud call for an in-house investigation, and when is hiring outside experts prudent? Regan, Greg; Rivera, Kristin Dec 1, 2009 2844
The international auditing. Brief article Nov 1, 2009 90
Measuring financial stress on state and local governments: a proposal for early detection. Ghany, Khaled Abdel Report Oct 1, 2009 1876
Campden BRI HACCP auditing standard. Brief article Sep 1, 2009 125
Assessing the allowance for doubtful accounts; using historical data to evaluate the estimation process. Riley, Mark E.; Pasewark, William R. Sep 1, 2009 3057
What's new in research? Online surveys. Sep 1, 2009 779
ABC Looks to Launch New Auditing Service for Community Newspapers, Freezes Audit Fees. Saba, Jennifer Jul 28, 2009 331
Statement No. 56 of the Governmental Accounting Standards Board - codification of accounting and financial reporting guidance contained in the AICPA statements on auditing standards. Jul 1, 2009 2382
Later than it seems: major changes in financial reporting rules are almost here, and insurers should be concerned. Foster, Greg; Bondurant, Ward Jul 1, 2009 1284
'Going concerns' concerning. Heffes, Ellen M. Survey Jul 1, 2009 416
Understanding the changes in risk assessment standards. Clark, Ronald L. Jul 1, 2009 1730
Why an IRS audit doesn't have to be scary. D'Orazio, Gina Jun 5, 2009 817
Firms warned to step up IT auditing. Brief article Jun 1, 2009 174
Statement of Position 09-1 - performing agreed-upon procedures engagements that address the completeness, accuracy, or consistency of XBRL-tagged data: issued under the authority of the Auditing Standards Board. Jun 1, 2009 4045
SOX rules still coming. Barlas, Stephen Jun 1, 2009 402
Auditors' independence: an analysis of Montgomery's auditing textbooks in the 20th century. Nouri, Hossein; Lombardi, Danielle Report Jun 1, 2009 11145
Evaluating software risk as part of a financial audit. Rechtman, Yigal Jun 1, 2009 2902
Auditing in turbulent economic times: plan ahead and apply skepticism and judgment. Love, Vincent J.; Lawson, Celia May 1, 2009 3219
Double vision on oversight: accounting regulators want two audit firm partners to review each public company's audits and interim reports. Lindorff, Dave Apr 1, 2009 406
The Audit Committee of the Newfoundland and Labrador House of Assembly. Marshall, Elizabeth Mar 22, 2009 3130
Evidence from the PCAOB's second inspections of small firms: driving improvements in auditing and quality control. Hermanson, Dana R.; Houston, Richard W. Feb 1, 2009 2119
First American offers ARM portfolio audit and repair program. Feb 1, 2009 301
IFAC issues paper on standards setting. Brief article Feb 1, 2009 89
A Six Sigma approach to internal audits. Aghili, Shaun Feb 1, 2009 3199
Accounting for expenses; A risk-prone area. Martin, Jim Jan 1, 2009 4061
Bank loan officers' perceptions of audit firm rotation. Daniels, Bobbie W.; Booker, Quinton Jan 1, 2009 2980
The AICPA's Auditing Standards Board issued two final standards on internal control. Jan 1, 2009 300
The confirmation process: auditing interpretations of AU section 330. Jan 1, 2009 1131
Audit risk model based on sampling recomended by the minimal audit standards. Rotaru, Horatiu; Potecea, Valeriu; Zuca, Marilena; Zuca, Stefan; Lungu, Ionut; Voicu, Raluca Andreea Report Jan 1, 2009 1747
Component materiality for group audits. Glover, Steven M.; Prawitt, Douglas F.; Liljegren, Jonathan T.; Messier, William F., Jr. Dec 1, 2008 2524
Why can't Pat audit? Pitman, Marshall K. Nov 1, 2008 1725
PCAOB proposes new auditing standards on risk. Brief article Nov 1, 2008 231

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