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) ...

Washington (Sept. 30, 2003) – The Public Company Accounting Oversight Board moved a step closer to a final rule establishing standards for audit documentation during a free-wheeling "roundtable" ...

The U.S. Securities Exchange Commission (the SEC) has charged the Chinese affiliates of Ernst & Young, PwC, KPMG, Deloitte Touche Tohmatsu and BDO China Dahua with violating U.S. securities law after ...

With a few simple clicks of the Practice Aids, you can have a fully tailored and professional audit program placed into each client’s annual working paper file. Researching different issues is made ...

08 June 2011 To help companies and government departments make audit work paper free, Horwarth Mak Ghazali, a member firm of Crowe Horwath International USA, organised a workshop on 'Audit Management ...

This paper takes stock of external audit arrangements at central banks. Its focus is on the annual audit of central bank financial statements, as well as legal and institutional measures that support ...

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 ...