Countries and jurisdictions throughout the world mandate that entity financial statements be prepared using International Financial Reporting Standards, and that audits be conducted in accordance with ...

The International Auditing and Assurance Standards Board has release its revised International Standards on Auditing to provide more focus on financial statement disclosures. The revised standard, ...

Please note: This item is from our archives and was published in 2020. It is provided for historical reference. The content may be out of date and links may no longer function. The new ...

SAS no. 103 establishes standards and provides guidance for auditors to follow when documenting their work during audits of private companies. It is effective for audits of financial statements of ...

A single set of international auditing standards that apply to audits for all organizations -- not just large listed companies -- is an essential component of the world’s financial architecture. These ...

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MALTA, N.Y. — The Building Performance Institute Inc. (BPI) has announced that BPI-1100-T-201x: Home Energy Auditing Standard and its companion, BPI-1200-S-201x: Standard Practice for Basic Analysis ...

BSI recently updated ISO 27006, which provides minimum requirements for auditor competency for bodies that provide audit and certification of information security management systems (ISMS). John ...

The General Accounting Office is extending its Oct. 1 deadline for new federal auditing standards to go into effect to give agencies and auditors a chance to make the adjustments needed to comply with ...

Audit standards for private companies are less stringent than those for publicly listed firms because they face fewer disclosure requirements. For example, small privately owned businesses don't fall ...