The American Institute of CPAs' Auditing Standards Board posted a work plan for 2026 through 2027 and a five-year strategic ...

An exposure draft approved by the AICPA board updates baseline standards and addresses sustainability and other emerging ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. In an era defined by rapid changes and complex challenges ...

The institute plans to publish 11 distinct standards under this initiative.

An internal auditor is a company employee hired to provide independent and objective evaluations of its financial and operational activities.

The PCAOB on Tuesday adopted amendments to its auditing standards to strengthen requirements that apply to audits involving multiple firms. The amendments are designed to improve the quality of audits ...

The AICPA has proposed a new set of standards for evaluating audit data, giving auditors guidelines on how to deal with audit evidence provided via blockchain. The new proposal, the so-dubbed Proposed ...

Introduction to AuditsIn the fields of pharmaceuticals and medical devices where regulation is imposed, compliance with the quality standards set by the authorities is vital for the protection of the ...

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 ...

The audit regulations for small and medium enterprises, especially the firms that have very little or no exposure to the public investors, have less complex structures and where the ownership is less ...

Investors place strong trust in public company audits as a check on the financial statements issued by companies, but auditor independence remains a focus.