By Tammy Whitehouse2015-11-30T20:00:00
Image: PCAOB Chairman James Doty believes the board will be in a position “very soon” to finalize a rule requiring audit firms to submit a new form, Form AP, to the PCAOB naming engagement partners and other accounting firms that contribute to the final audit opinion for public companies. Doty ...
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2016-04-12T12:45:00Z By Tammy Whitehouse
Image: Audit supervision in general and auditing firm staffing levels and management structure in particular are under scrutiny as an old question surfaces: How can audit firms improve the quality of their own systems? “There is this inference that we keep finding engagements where we think the auditing standards aren’t ...
2026-02-05T00:55:00Z By Ruth Prickett
Major accountancy firms in France are under investigation for anti-competitive practices. The French competition watchdog embarked on a series of “unannounced inspections” and removed documents relating to audit and reporting on Jan. 13.
2026-01-22T17:36:00Z By Diana Mugambi CW guest columnist
For more than two decades, assurance and compliance frameworks have rested on a simple assumption: Material decisions are made by people. Post‑Sarbanes-Oxley Act (SOX) assurance reset worked because it aligned accountability with human behavior. That assumption shapes how internal controls are designed, how accountability is assigned, and how assurance is ...
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