During the PCAOB keynote session and standard-setting update, PCAOB Chair Erica Williams addressed the Board’s recent adoption of amendments to its auditing standards as part of its Other Auditors project. More
Status of Proposed PCAOB Auditing Standards Before the new Board members took office, the PCAOB proposed changes to its standards related to (1) auditing accounting estimates, including fair value measurements; (2) the auditor’s use of the work of specialists; and (3)...
New exam Content and Skill Specifications(CSOs/SSOs),including coverage of International Financial Reporting Standards(IFRS),International Standards on Auditing(ISA)and other new material New task-based simulation format New research functionality,including the addition of the FASB Accounting Standards Codif...
The AICPA has gathered a complete set that consists of training courses as well as resources that can be accessed online, to assist auditors in implementing its new auditing related standards that come with a number of clarifications and will be effective from the month of December 2012. As par...