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 released its annual inspection reports Tuesday for the Big Four firms, along with eight other firms that are inspected each year. The PCAOB generally ...
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 ...
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