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Audit & assurance

How to perform high-quality EBP audits

Employee benefit plan audits require specialized training and present significant regulatory risk. Following certain best practices can help practitioners deliver high-quality audits.

How to rate external auditors

Audit committees should consider these points as they fulfill their oversight responsibilities.

Succeeding with a narrow focus

Specializing and focusing on a narrow range of services can help CPAs and audit firms reduce training costs and risks.

ASB proposal would amend auditor’s report auditing standard

The Auditing Standards Board has proposed amendments that would provide requirements and guidance for reporting on an audit conducted in accordance with both generally accepted auditing standards and the standards of the Public Company Accounting Oversight Board.

Are audits of ICFR improving?

Audits of the complex area of internal control over financial reporting (ICFR) may be improving, Jeanette Franzel, a member of the Public Company Accounting Oversight Board, said in a speech.

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