AICPA's Statement on Auditing Standards
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Clarified Statements on Auditing Standards Issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for non-issuers.
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Audit Data Analytics to Traditional Procedures Mapping Document"Audit Data Analytics to Traditional Procedures Mapping document" (Download in Excel) - illustrates how data analytics can be used to automate manual audit procedures.
PCAOB
The PCAOB - Public Company Accounting Oversight Board - is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and the public interest by promoting informative, accurate, and independent audit reports.
The PCAOB mission is to oversee the auditors of public companies. Although the Board has no authority over public companies, PCAOB work has important implications for public companies and their audit committees.
Useful Resources and Tools
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Audit Analytics's AQRM - Accounting Quality + Risk Matrix Allows for Quick InsightAQRM is an interactive tool designed to quickly identify and understand qualitative and contextual metrics of governance and reporting quality, as it can be used to identify red flags, issues with accounting quality, or areas that may be of particular interest for specific companies,