Hong Kong’s audit regulator, the Accounting and Financial Reporting Council (AFRC) says it has reached a landmark agreement to help it obtain audit working papers of Public Interest Entity (PIE) ...

Ibanez, Maria R., Ashley Palmarozzo, Jodi L. Short, and Michael W. Toffel. "Second- versus Third-party Audit Quality: Evidence from Global Supply Chain Monitoring ...

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STATEMENT ON AUDITING STANDARDS (SAS) no. 96, Audit Documentation, marks the first big change in the requirements auditors must observe when documenting their audit work. It provides general guidance ...

It wasn’t until after he retired that Richie Retiree, CPA, received an ominous call. A former client had undergone an IRS audit, and the auditor disagreed with positions taken on the return, assessing ...

WASHINGTON, Jan 27 (Reuters) - U.S. regulators and a Chinese unit of Deloitte have resolved a more than two-year-old legal dispute over gaining access to audit work papers in connection with a fraud ...