Technology has wrought many a change in your average accounting firm — completely revamping tax prep and bookkeeping — but it has had much less impact on the audit function over the past two decades.
STATEMENT ON AUDITING STANDARDS (SAS) no. 96, Audit Documentation, marks the first big change in the requirements auditors must observe when documenting their audit work. It provides general guidance ...
Changes to National Instrument 52-108 Auditor Oversight and its Companion Policy (the Amendments) require auditors that perform a significant portion of a reporting issuer’s audit work to provide the ...
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