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Audit

  • IAASB Releases Proposed Standard on Sustainability Assurance Engagements

    By:
    S.J. Steinhardt
    |
    Aug 14, 2023
    The International Auditing and Assurance Standards Board (IAASB) has released its proposed International Standard on Sustainability Assurance 5000, "General Requirements for Sustainability Assurance Engagements.” The proposed standard complements the sustainability and climate disclosure standards released in June by the International Sustainability Standards Board, which were endorsed by the International Organization of Securities Commissions last month.
  • PCAOB: Deficiency Rates in Audits of Broker-Dealers Remain High

    By:
    S.J. Steinhardt
    |
    Aug 11, 2023

    The Public Company Accounting Oversight Board (PCAOB) continued to observe “unacceptably high” deficiency rates in audits of  Securities and Exchange Commission (SEC)-registered broker-dealers in 2022.

  • Big Four Agree: AI Will Not Replace Accountants

    By:
    S.J. Steinhardt
    |
    Aug 9, 2023
    The Big Four accounting firms are investing heavily in generative artificial intelligence (AI), but the technology will not replace accountants, they said. Instead, AI will augment their productivity and efficiency by taking over mundane tasks such as data entry.
  • GAO: IRS Can Use New Funding to Audit More Large Partnerships

    By:
    S.J. Steinhardt
    |
    Jul 28, 2023
    The IRS audits few large partnerships, and it and can use the extra funding provided by the Inflation Reduction Act to strengthen its audit processes to address the growing numbers of these partnerships, the Government Accountability Office (GAO) found.
  • PCAOB Staff Report Finds Continued Rise in Audit Deficiencies in 2022

    By:
    S.J. Steinhardt
    |
    Jul 26, 2023
    A staff report from the Public Company Accounting Oversight Board (PCAOB) states that its inspections of accounting firm audits uncovered more deficiencies last year than in the previous year, a finding that Chair Erica Y. Williams called “absolutely unacceptable.”
  • PCAOB Releases 6 New Filters for Searching Inspection Reports

    By:
    S.J. Steinhardt
    |
    Jul 20, 2023
    The Public Company Accounting Oversight Board (PCAOB) has made enhancements to its website to allow for stakeholders to access and understand data from PCAOB inspection reports.
  • PCAOB Proposes New Rules for Technology Use by Auditors

    By:
    S.J. Steinhardt
    |
    Jun 27, 2023
    The Public Company Accounting Oversight Board (PCAOB) has proposed amendments to its current standards on the use of technology by auditors.