Changes to National Instrument 52-108 Auditor Oversight and its Companion Policy (the Amendments) require auditors that perform a significant portion of a reporting issuer’s audit work to provide the ...

HONG KONG (Reuters) - Hong Kong's securities regulator will be able to see audit working papers when investigating mainland China-based companies, after it signed an agreement with Chinese authorities ...

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) ...

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 ...

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 ...

Financial data extraction platform Validis has released audit working papers specific to nonprofits. The working papers are configured to reflect the additional detail required for nonprofit clients, ...

The U.S. public company accounting regulator will not accept any restrictions on its access to the audit papers of Chinese companies listed in New York, its chair said on Monday, confirming a Reuters ...

The Securities and Exchange Commission of Pakistan (SECP) has directed all non-listed companies to facilitate their statutory external auditors in Quality Control Review of audit working papers files.