An effective definition of audit quality should encompass two key factors, the Center for Audit Quality (CAQ) told the PCAOB in a comment letter dated May 13. The CAQ, which is affiliated with the ...
The Center for Audit Quality has written to the Public Company Accounting Oversight Board to offer its perspectives on audit quality indicators in preparation for a meeting later this week of the ...
The Public Company Accounting Oversight Board leader outlines his vision for defining audit quality, highlights private ...
Datar, S., G. A. Feltham, and J. S. Hughes. "The Role of Audits and Audit Quality in Valuing New Issues." Journal of Accounting & Economics 14, no. 1 (March 1991): 3 ...
The CA Institute has said that its newly-issued audit firm quality management standards do not fall within the definition of “auditing standards”. These two standards —SQM 1 and SQM 2 — issued on ...
New Delhi, Mar 30 (PTI) The National Financial Reporting Authority (NFRA) has flagged certain lapses in the audit quality of three audit firms. The observations have been made in NFRA's three separate ...
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