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In this Issue: February 2019

When deciding to focus this issue on Baruch College's Annual Audit Conference, foremost in the editors' minds was the changing landscape of auditing. Our coverage focuses on what the major regulators and standards setters who spoke at the conference have to say about their current agendas. All evinced a desire to work together, but even when devising solutions to common problems, different entities have implemented somewhat different solutions—see the discussion about the differences between the IAASB's key audit matters and the ASB's critical audit matters, for example. The new audit report epitomizes the current reexamination of the status quo in a continuing effort to improve audit quality and prevent future audit failures. Most of the speakers also stressed the importance of listening to their user constituencies. But while the users of audit reports are often vocal about the current problems they see, such criticisms do not necessarily present a consensus on how to address them. Only time and experience will tell whether recent and forthcoming changes make for a distinct improvement.

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