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}); </script> </div> </div> </div> </div> </div> </div> <div class="row clearfix content content-two-col"> <div id="mainbar-top" class="col-sm-8 mainbar mainbar-top"> <div> <div class="main-content-section parsys"><div class="topicslisting section"><div class="topics-listing" data-event=""> <ol class="breadcrumb"> <li> <a href="#">TOPICS</a> </li> </ol> <div class="row"> <div class="col-md-12 article-list"> <h1>Audit & Assurance</h1> <article id="topic-article"> <div class="date-time" data-time="2024-11-22T13:12:31.000-05:00"></div> <h1><a href="/news/2024/nov/pcaob-will-require-firms-to-share-a-new-set-of-metrics.html">PCAOB will require firms to share a new set of metrics</a></h1> <p>The board approves eight firm and engagement metrics for disclosure and adds to the disclosures it requires during annual reporting and special reporting periods. It also approves its 2025 budget and puts any action related to NOCLAR on hold until 2025.</p> </article> <article id="topic-article"> <div class="date-time" data-time="2024-11-15T15:27:15.000-05:00"></div> <h1><a href="/news/2024/nov/pcaob-amendment-registration-inactive-firms.html">PCAOB amendment addresses registration of inactive firms</a></h1> <p>The adopted rule empowers the PCAOB to withdraw the registration of firms that don’t file annual reports and don’t pay annual dues for two consecutive years.</p> </article> <article id="topic-article"> <div class="date-time" data-time="2024-11-05T12:22:16.000-05:00"></div> <h1><a href="/news/2024/nov/peer-review-standards-updated.html">AICPA board approves update to peer review standards</a></h1> <p>The AICPA Peer Review Board approved changes that align with new quality management standards for firms’ accounting and auditing practices.</p> </article> <article id="topic-article"> <div class="date-time" data-time="2024-11-01T05:00:00.000-04:00"></div> <h1><a href="/issues/2024/nov/resources-to-implement-the-qm-standard.html">Resources to implement the QM standard</a></h1> <p>The AICPA offers a practice aid and checklist to help firms implement the new quality management standard by the 2025 deadline.</p> </article> <article id="topic-article"> <div class="date-time" data-time="2024-11-01T05:00:00.000-04:00"></div> <h1><a href="/issues/2024/nov/scaling-sas-145-for-less-complex-entities.html">Scaling SAS 145 for less-complex entities</a></h1> <p>Recognize opportunities to customize audit procedures at less-complex entities while meeting the requirements of the standard.</p> </article> <article id="topic-article"> <div class="date-time" data-time="2024-11-01T05:00:00.000-04:00"></div> <h1><a href="/issues/2024/nov/the-data-driven-audit-technology-and-the-future-of-auditing.html">The data-driven audit: Technology and the future of auditing</a></h1> <p>Cathy Rowe, Senior Vice President and Segment Leader, U.S. Professional Market, Wolters Kluwer Tax & Accounting North America, discusses how data-driven insights combined with analysis and guidance can make audits more thorough and help firms make better decisions.</p> </article> <article id="topic-article"> <div class="date-time" data-time="2024-10-31T15:11:54.000-04:00"></div> <h1><a href="/podcast/cpa-news-how-auditors-can-demystify-transformative-technology.html">How auditors can demystify transformative technology</a></h1> <p>One tip from Institute of Internal Auditors CEO Anthony Pugliese on harnessing the power of emerging technology: You don’t have to know everything to start working with it.</p> </article> <article id="topic-article"> <div class="date-time" data-time="2024-10-17T09:05:12.000-04:00"></div> <h1><a href="/news/2024/oct/public-sector-accounting-challenges.html">Public sector talent shortage: Unique challenges require unique solutions</a></h1> <p>Serious concerns facing accounting in the government space can be solved only by a multistakeholder commitment to improved conditions, an AICPA/NASACT report finds.</p> </article> <article id="topic-article"> <div class="date-time" data-time="2024-10-14T12:10:09.000-04:00"></div> <h1><a href="/newsletters/a-a-focus/a-a-focus-recap-private-company-council-update.html">A&A Focus recap: Private Company Council update</a></h1> <p>Also covered: COSO and its relationship to SAS 145, and ASB member addresses questions related to QM implementation. </p> </article> <article id="topic-article"> <div class="date-time" data-time="2024-10-09T14:07:32.000-04:00"></div> <h1><a href="/news/2024/oct/ai-promises-efficiency-but-wont-replace-auditors.html">AI promises more efficiency but won’t replace auditors</a></h1> <p>The 2024 BDO Audit Innovation Survey found that 54% of leaders expect their audit firm to use artificial intelligence and other advanced technologies to enhance the audit experience, but the human element is irreplaceable.</p> </article> <article id="topic-article"> <div class="date-time" data-time="2024-10-01T15:17:50.000-04:00"></div> <h1><a href="/news/2024/oct/pcaob-inspection-findings.html">PCAOB inspectors offer advice in areas of risk</a></h1> <p>Public company audits can benefit from expert input, particularly in the rapidly changing world of cryptoassets. Also, the SEC, FASB, and FASAB issued regulatory updates.</p> </article> <article id="topic-article"> <div class="date-time" data-time="2024-09-17T10:01:12.000-04:00"></div> <h1><a href="/newsletters/a-a-focus/a-a-focus-recap-leveraging-control-testing-in-an-audit.html">A&A Focus recap: Leveraging control testing in an audit</a></h1> <p>Also, an update from the Auditing Standards Board chair, principal vs. agent analysis when recognizing revenue, and the new required income tax disclosures under FASB Accounting Standards Update No. 2023-09.</p> </article> <article id="topic-article"> <div class="date-time" data-time="2024-09-10T13:06:21.000-04:00"></div> <h1><a href="/news/2024/sep/sec-pcaob-quality-control-standards-update.html">SEC approves PCAOB system of quality control</a></h1> <p>QC 1000 establishes a risk-based system that aligns with AICPA quality management standards, both of which take effect in late 2025.</p> </article> <article id="topic-article"> <div class="date-time" data-time="2024-08-16T11:15:00.000-04:00"></div> <h1><a href="/newsletters/a-a-focus/a-a-focus-recap-a-deep-dive-into-sas-145.html">A&A Focus recap: A deep dive into SAS 145</a></h1> <p>The August webcast also covered peer review updates, more on using technology in audits, and the AICPA Financial Reporting Framework for Small- and Medium-Sized Entities.</p> </article> <article id="topic-article"> <div class="date-time" data-time="2024-08-01T05:00:00.000-04:00"></div> <h1><a href="/issues/2024/aug/6-ways-to-improve-the-peer-review-experience.html">6 ways to improve the peer review experience</a></h1> <p>A survey of seasoned peer reviewers identifies ways reviewers and the firms being reviewed can change for the better.</p> </article> <article id="topic-article"> <div class="date-time" data-time="2024-07-29T15:28:27.000-04:00"></div> <h1><a href="/news/2024/jul/broker-dealer-audit-deficiencies-on-the-rise-pcaob-finds.html">Broker-dealer audit deficiencies on the rise, PCAOB finds</a></h1> <p>The board’s annual report identifies deficiencies in 70% of audit engagement reviews, offers advice aimed at reducing the number.</p> </article> <article id="topic-article"> <div class="date-time" data-time="2024-07-22T11:20:00.000-04:00"></div> <h1><a href="/newsletters/a-a-focus/a-a-focus-recap-the-ethics-of-using-ai-in-an-audit.html">A&A Focus recap: The ethics of using AI in an audit</a></h1> <p>The July installment of the monthly newscast series also featured a look at the recently released ACFE Report to the Nations, and the first in a series of conversations about revenue recognition and digital assets. </p> </article> <article id="topic-article"> <div class="date-time" data-time="2024-07-17T14:37:00.000-04:00"></div> <h1><a href="/news/2024/jul/warning-for-ebp-audit-firms-service-agreements-creating-headaches.html">Warning for EBP audit firms: Service agreements can create headaches</a></h1> <p>A letter from the Employee Benefit Plan Audit Quality Center addresses nondisclosure agreements and recommends actions that auditors can take to avoid running afoul of legal, regulatory, or professional standards.</p> </article> <article id="topic-article"> <div class="date-time" data-time="2024-07-03T13:46:32.000-04:00"></div> <h1><a href="/news/2024/jul/financial-restatements-drop-a-good-sign-for-reporting-quality.html">Financial restatements drop, a good sign for reporting quality</a></h1> <p>The number of financial restatements filed with the SEC dropped by more than 50% from 2013 to 2022, according to a Center for Audit Quality study.</p> </article> <article id="topic-article"> <div class="date-time" data-time="2024-07-01T05:00:00.000-04:00"></div> <h1><a href="/issues/2024/jul/audit-smarter-by-reassessing-audit-risk.html">Audit smarter by reassessing audit risk</a></h1> <p>The AICPA Center for Plain English Accounting has developed steps to reimagine risk assessment in a more focused and efficient way.</p> </article> </div> </div> <div class="text-center"> <ul class="pagination"> <li> <a href="/topics/topic-results.jofa.auditing.2.html" id="next" class="btn btn-text"> <span>Next</span> <span class="icon-chevron-right"></span> </a> </li> </ul> </div> </div> </div> </div> </div> </div> <div id="sidebar-top" class="col-sm-4 pull-sm-right sidebar sidebar-top"> <div class="row clearfix"> <div class="sidebar-top iparsys parsys"><div class="section"><div class="new"></div> </div><div class="iparys_inherited"><div class="sidebar-top iparsys parsys"><div class="doubleclickAds section"><div class="advertisement"> <div id="jofa-adslot-2"> <script type="text/javascript"> googletag.cmd.push(function () { googletag.display('jofa-adslot-2'); 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