On June 26, 2023, the International Sustainability Standards Board (ISSB), an International Financial Reporting Standards (IFRS) Foundation initiative, released IFRS S1, General Requirements for Disclosure of…
In Brief The demand from users for environmental, social, and governance (ESG) information has continued to grow, but standards remain under development and reporting is…
In Brief The demand from users for environmental, social, and governance (ESG) information has continued to grow, but standards remain under development and reporting is…
ICYMI | Expanding Options for Providing Attestation Services
A Review of AT-C Sections 205 and 206
In September 2020, the Auditing Standards Board issued Statement on Standards for Attestation Engagements (SSAE) 21, Direct Examination Engagements. Its provisions are effective for assertion-based and direct…
Expanding Options for Providing Attestation Services
A Review of AT-C Sections 205 and 206
In September 2020, the Auditing Standards Board issued Statement on Standards for Attestation Engagements (SSAE) 21, Direct Examination Engagements. Its provisions are effective for assertion-based and direct…
ICYMI | Auditors’ Increased Responsibilities Under the PCAOB’s New Audit Reporting Standards
Communicating Critical Audit Matters
In Brief For more than 70 years, the auditor's report has remained virtually the same, following a simple pass/fail template. Recent changes issued by the…
Auditors’ Increased Responsibilities Under the PCAOB’s New Audit Reporting Standards
Communicating Critical Audit Matters
In Brief For more than 70 years, the auditor's report has remained virtually the same, following a simple pass/fail template. Recent changes issued by the…