Both revised standards will apply to audits for periods starting on or after 15 December 2026.

In the past year, the number of countries using or committed to using the Clarity International Standards on Auditing (ISAs) has grown from about 30 to more than 70, according to Arnold Schilder, ...

The revised International Standard on Auditing (ISA) 240, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements comes in response to greater scrutiny and concern around ...

The International Standard on Auditing for Audits of Financial Statements of Less Complex Entities, also known as ISA for LCE, builds on the foundation of the International Standards on Auditing, so ...

Ole-Kristian Hope is the Deloitte Professor of Accounting at the University of Toronto's Rotman School of Management. He teaches Commerce, MBA, and PhD courses in accounting. He has broad research ...

The AICPA Auditing Standards Board (ASB) on Wednesday issued a new auditing interpretation to address how the auditor might report when the audit is conducted in accordance with both generally ...