The Public Company Accounting Oversight Board released its latest inspection reports Monday on the Big Four firms — Deloitte & Touche, PricewaterhouseCoopers, KPMG and Ernst & Young — plus two other ...
As part of a financial audit, the auditor must assess the inherent risk associated with the revenue cycle and perform tests to determine it is relatively free of ...
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 ...
PCAOB inspection reports and SEC enforcement releases show difficulties in subsequent events audits. Based on our survey of 76 practicing auditors at one firm, actions that may improve those audits ...
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