The Public Company Accounting Oversight Board released a group of inspection reports Wednesday for the Big Four and other major firms, showing mixed results on auditing quality, with Ernst & Young ...
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 ...
The Public Company Accounting Oversight Board's inspection staff found noticeable improvements in the deficiency rates of the six largest global auditing firms, according to a report Monday.
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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