Auditing

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  • Doing the Internal Audit-Management Dance

    A biotherapy firm's continuous controls monitoring program, which is essentially run by its internal audit team, is credited with creating numerous (though unquantifiable) benefits. November 10, 2009

  • Living with a Scarlet Audit Letter

    Given a going-concern qualification, companies struggle to defy their auditors' prediction that they won't survive the year. October 21, 2009

  • PCAOB Mulls New Fair-Value Rules

    The PCAOB contemplates new rules for how auditors review fair-value assessments. October 12, 2009

  • IFRS Returns to the Front Burner

    Leading the charge to convert the world to International Financial Reporting Standards, David Tweedie says many of the problems opponents cite are being addressed and resolved. Is he right? October 8, 2009

  • Why Small Biz Isn't Ready for IFRS

    In spite of their interest in the proposed "little GAAP," small businesses are not ready to move on "IFRS light." October 6, 2009

  • Auditor-Small Issuer Controls Spats Seen

    Will smaller companies get along with their auditors when their internal controls get reviewed for the first time? October 1, 2009

  • Most Auditors Ace Internal Controls Tests

    While the PCAOB's year-one review of its revised standard for auditing financial-reporting controls offers praise, it also outlines some problem areas. September 25, 2009

  • Internal Audit: The Continuous Conundrum

    A generally accepted definition of "continuous auditing" remains elusive, and expert practitioners remain rare. Here are some tips from the trenches for getting a program going. September 18, 2009

  • SEC Names Kroeker Chief Accountant

    The former Deloitte partner has been filling in as acting chief accountant since January. August 25, 2009

  • FASB Rethinks Lawsuit-Accounting Plan

    The board is taking its time revising its contentious proposal to expand requirements for disclosures about potential litigation losses. August 20, 2009

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