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Tags archive: auditing standards

Home /Tag: auditing standards
Featured

Applying Auditing Standards in a Scalable Manner

By  CPAJ Staff

March 2020 0

About the Panelists Beverly Bahlmann, CA(SA), deputy director at the IAASB; Bob Dohrer, CPA, CGMA, chief auditor at the AICPA; Shawn P. O'Brien, CPA, senior consultant for business development in…

Featured

Our Greatest Hits| The five assertions: Categories of assertions about which auditors must collect adequate evidence to support financial statement items

From The CPA Journal Archives

By  Robert W. Rouse, PhD, CPA

November 2017 0

"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…

Featured

Financial Reporting Issues for Preparers

Highlights from the 16th Annual Baruch College Financial Reporting Conference

By  Norman Strauss, Mark LaMonte, Amie Thuener, Robert Uhl, Bob Laux and Allan Cohen

September 2017 0

The panel began with Thuener discussing the complexity of reporting standards from a preparer's point of view. Thuener attributed this complexity, in part, to the…

Featured

Has the DOL Pushed the ASB Too Far?

Push Back—Now!

By  Howard B. Levy, CPA

September 2017 0

In April 2017, the AICPA's Auditing Standards Board (ASB) issued an Exposure Draft Proposed Statement on Auditing Standards (the ED) entitled “Forming an Opinion and…

News & Views

CPAJ News Briefs: FASB, IASB, and AICPA

Clarifying Accounting For Intangible Assets May Take Years

By  Thomson Reuters Checkpoint

May 2017 0

FASB News Clarifying Accounting for Intangible Assets May Take Years The accounting for intangible assets has been a contentious accounting issue for most of FASB’s…

Featured

Changes to Going Concern Disclosures

Accounting Guidance Shifts Responsibilities to Management

By  Kayla D. Booker, PhD, CPA and Quinton Booker, PhD, CPA

February 2016 0

Historically, auditors of financial statements have been charged with the assessment of an entity's ability to continue as a going concern (see AU 341, “The…

Featured

Unsolved Problems in Auditing

A Half-Century Retrospective and Update

By  Howard B. Levy, CPA

February 2016 0

In Brief Auditing has been an ever-changing discipline since its birth over 100 years ago, but how much have the challenges auditors face really evolved…

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