Hong Kong’s audit regulator, the Accounting and Financial Reporting Council (AFRC) says it has reached a landmark agreement to help it obtain audit working papers of Public Interest Entity (PIE) ...
Changes to National Instrument 52-108 Auditor Oversight and its Companion Policy (the Amendments) require auditors that perform a significant portion of a reporting issuer’s audit work to provide the ...
Houston City Council members on Tuesday said they had never seen audit letters detailing weaknesses in the city's financial accounting, and they criticized the controller's office for refusing to ...
It wasn’t until after he retired that Richie Retiree, CPA, received an ominous call. A former client had undergone an IRS audit, and the auditor disagreed with positions taken on the return, assessing ...
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 ...
Beijing has asked some U.S.-listed Chinese companies and their audit firms to prepare for American inspections in Hong Kong, three sources familiar with the matter told Reuters, as part of efforts to ...
The Securities and Exchange Commission of Pakistan (SECP) has directed all non-listed companies to facilitate their statutory external auditors in Quality Control Review of audit working papers files.