Auditor independence has long been a foundational element of audit quality, and recent findings from the Public Company Accounting Oversight Board (PCAOB) underscore the importance of auditor ...

The checklist covers not only what is required by SMSF auditors in regard to auditor independence but also what documents the regulator expects and what it will be focussing on in regards to auditor ...

The Securities and Exchange Commission and the Public Company Accounting Oversight Board have expressed renewed focus on public accounting firms' obligations to create and maintain a culture of ...

The Public Company Accounting Oversight Board is expanding its inspection reports on auditing firms with a new section on auditor independence, starting with eight reports released Tuesday on the ...