The International Auditing and Assurance Standards Board (IAASB) has issued a nonauthoritative publication to address some common questions related to reporting going concern matters in the auditor’s ...

The more key audit matters disclosed in an audit report, the higher the financial distress level of a company, according to a new study. The study, which appears in the current issue of the British ...

Companies with strong environmental, social, and governance (ESG) track records performed better than their peers after being ...

Prime Minister Moustafa Madbouly issued on Sunday, November 2, 2025, a decree approving a new framework of national auditing and assurance standards, the first comprehensive update in 17 years, in a ...

The Public Company Accounting Oversight Board's Investor Advisory Group is asking for examples of critical audit matters or key audit matters that can be used for analysis. The PCAOB's Office of the ...

SMU Office of Research – The global financial crisis of 2007-2009 prompted calls for greater transparency into auditing processes, and since 2013, the auditors of UK-listed companies have been ...

A PCAOB standard will require auditors to disclose critical audit matters in the auditor’s report. Practitioners can follow these tips to comply with the new rules: Know the rules. The standard ...