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Auditing

Home /Auditing
February/March 2021

Ensuring Integrity: Litigation and Enforcement Update

Highlights from the 15th Annual Baruch College Auditing Conference

By  CPAJ Staff

April 2021 0

The final session of the conference featured a discussion of litigation and enforcement issues relevant to auditors. The panelists included Ben Campbell, General Counsel, Deloitte;…

February/March 2021

A Postimplementation Analysis of AS 3101

Examples of Critical Audit Matters from the Big Four

By  Brent Lao, PhD and Tina Wang, PhD

April 2021 0

In 2017, the PCAOB adopted a new auditor reporting standard: AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an…

February/March 2021

Ensuring Integrity: COVID-19 and Client Risk Profile

Highlights from the 15th Annual Baruch College Auditing Conference

By  CPAJ Staff

April 2021 0

The second session of the second day of the conference focused on the impact of COVID-19 on companies' evaluation of risk. The panelists were: Jim…

February/March 2021

Ensuring Integrity: Auditors’ Biases

Highlights from the 15th Annual Baruch College Auditing Conference

By  Anthony Sarmiento

April 2021 0

The first session of the second day of the conference, titled “Auditors' Biases,” covered all manner of conscious and unconscious bias as well as how…

February/March 2021

Ensuring Integrity: Critical Audit Matters

Highlights from the 15th Annual Baruch College Auditing Conference

By  CPAJ Staff

March 2021 0

The second session, “Critical Audit Matters” (CAM), addressed this recently implemented requirement, which represents the most significant change to audit reports in decades. The participants…

February/March 2021

Ensuring Integrity: Regulators and Standards Setters Update

Highlights from the 15th Annual Baruch College Auditing Conference

By  CPAJ Staff

March 2021 0

The first session, “Regulators and Standard Setters Updates and Panel Discussion” focused on current regulatory issues facing the auditing profession. The participants included Tracy Harding,…

February/March 2021

Ensuring Integrity: Highlights from the 15th Annual Baruch College Auditing Conference

Introduction

By  CPAJ Staff

March 2021 0

The 15th Annual Audit Conference, hosted virtually by Baruch College on December 1 and 2, 2020, once again brought together auditors, regulators, standards setters, and…

Featured

A Look at the Auditing Standards Board’s New Audit Report

By  Nicholas J. Mastracchio, PhD, CPA

December 2020 0

Significant changes are coming to the audit report. The Auditing Standards Board (ASB) issued SAS 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in…

Featured

Now Is the Time to Operationally Split Audit and Nonaudit Services

By  Steven Mintz, PhD

December 2020 0

In Brief Performing certain nonaudit services for audit clients can impair independence. Misrepresenting nonaudit services as immaterial and mischaracterizing them as audit services obscures the…

Featured

History of the Auditing World, Part 1

By  Howard B. Levy, CPA

November 2020 0

In Brief The history of modern auditing coincides conveniently with the history of The CPA Journal. The 1930s not only saw the NYSSCPA begin publication of what…

Featured

Auditing and Accounting During and After the COVID-19 Crisis

By  Deniz Appelbaum, PhD, Shaun Budnik, CPA and Miklos A. Vasarhelyi, PhD

July 2020 0

In Brief Public health measures taken to mitigate the spread of the coronavirus (COVID-19) pandemic have upended business operations and processes. Auditing is no exception;…

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Our Latest Content

  • Pandemic Perceptions April 2021
  • CPAJ News Briefs: FASB, IASB April 2021
  • Untangling the Inherited IRA Rules, Part II April 2021
  • Tax Update Resources April 2021
  • Ensuring Integrity: Litigation and Enforcement Update April 2021











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