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Audit & assurance

GAO proposes revisions to government auditing standards

Requirements for auditors related to competence, continuing professional education, auditor independence, and other topics would change under revisions to Government Auditing Standards proposed by the U.S. GAO.

Rethinking the audit

As technological innovations change the way audits are performed, auditors need to be ready to use new tools to gain insight from data.

How to enable audit innovation

Deloitte’s efforts are aided by a mechanism for generating ideas, strategic alliances with technology developers, and easy-to-use tools.

Coping with audit changes

Practitioners must persevere in an environment of new standards and regulatory upheaval.

ASB issues new going concern auditing standard

The AICPA Auditing Standards Board issued a new standard that considers FASB’s new accounting considerations for going concern as well as GASB’s accounting guidance for state and local governments.

SPONSORED REPORT

Agentic accounting has arrived: What’s hype and what’s real?

Artificial intelligence (AI) is moving beyond chatbots and into accounting workflows. A new generation of agentic AI tools can plan, execute, and adapt as they complete tasks, raising expectations for what automation can do inside firms and finance departments. What can agentic AI realistically do today and what challenges are there in its implementation? Find out in this Journal of Accountancy sponsored report.

From The Tax Adviser

August 31, 2026

What today’s clients expect from their CPA and how firms are responding

August 31, 2026

2026 tax software survey

August 31, 2026

A risk framework for AI use in tax administration and preparation

July 31, 2026

Current developments in S corporations