All auditor's report articles
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Blog
Report calls out gender disparity among engagement partners
As audit firms disclose who performs public company audits, gender diversity is emerging as the first major concern regarding audit engagement leadership.
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Blog
CAQ: Control deficiencies not CAMs, but could be tied to one
A significant deficiency in internal control over financial reporting will not automatically constitute a critical audit matter that auditors will have to disclose under a new auditing standard, but it could suggest auditors will disclose a CAM related to the underlying accounting, said the Center for Audit Quality.
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ArticleCAM discussions may drive new corporate disclosures
Audit committees may soon reconsider certain areas of corporate disclosure to get ahead of “critical audit matters” that will begin appearing in audit reports in 2019.
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Blog
SEC seeks comment on PCAOB’s ‘critical audit matter’ rule
Companies with any lingering worries about the impending effects of a new audit report have one last opportunity to appeal for change.
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Blog
Expanded auditor report: take two
The PCAOB has issued a reproposal to amend and expand the auditor’s report, keeping in mind a similar proposal from the United Kingdom’s Financial Reporting Council. Columnist Robert Herz says the U.K. proposal has been well received and signals a fundamental change in auditor reporting across the world.