Audit preparation

Recent research from University of Kansas business professor Amanda Winn suggests that partner rotation and PCAOB inspections may have some unintended effects.  

PwC’s Wes Bricker lays out a quartet of ideas that support the Big Four firm’s audit strategy.

Experts and leaders in auditing name the innovations they think are having the biggest impact on the field.

KPMG's Scott Flynn dives deep into the future of auditing, and what it will mean in terms of technology, staffing and more.

A task-based approach can help auditors adapt to technological and demographic changes.

A major merger puts the firm in the lead at the end of a difficult year.

The chairs of corporate audit committees want to hear more regularly from auditors, but they’re also concerned about “over-auditing” and “over-documentation,” according to the Public Company Accounting Oversight Board.

The impact of the coronavirus will be a major focus in the coming year.

As firms begin preparing for the busy season, what have we learned about hiring, training and working in a pandemic, and how can we prepare for the new normal?

Investor awareness of critical audit matters is “still developing,” though, according to the PCAOB's interim analysis.

The Securities and Exchange Commission voted to adopt amendments to its longstanding auditor independence requirements, relaxing restrictions on relationships between auditors and their clients as part of a deregulatory push by the SEC in recent years.

Auditors should take stock of the lessons learned from the first phase of remote auditing.

Companies are continuing to increase the level of audit committee disclosures in their proxy statements, according to a new report from the Center for Audit Quality and Audit Analytics.

It doesn’t need to be an oxymoron.

The Public Company Accounting Oversight Board updated its research and standard-setting agendas.

An inside look at SAS 142, which aims to help bolster this critical tool in the auditor's toolkit.

The profession's skillset can be applied to much more than just financial statements, according to Julie Bell Lindsay of the Center for Audit Quality.

The AICPA's Dynamic Audit Solution is on track to transform the field; Sue Coffey of the American Institute of CPAs and Erik Asgeirsson of CPA.com offer an update on this ambitious project.

Among the pandemic-related issues covered are how to handle the Paycheck Protection Program and other stimulus efforts.