Podcasts about international auditing

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Best podcasts about international auditing

Latest podcast episodes about international auditing

Small Firm Philosophy podcast
Less complex entities in the limelight for small firms

Small Firm Philosophy podcast

Play Episode Listen Later Aug 13, 2021 26:21


The International Auditing and Assurance Standards Board (IAASB) has issued an exposure draft on auditing the financial statements of Less Complex Entities (LCEs). Listen to the latest episode of the Small Firm Philosophy podcast as Samantha Bowling, CPA, CGMA Partner with Garbelman Winslow CPAs provides a high-level overview of the exposure draft, the potential implications for small firms, and what you can do now to participate in the process. Resources mentioned: Exposure draft, proposed international standard on auditing of financial statements of Less Complex Entities To learn more about Samantha, please visit https://www.gwcpas.com. This episode is brought to you by the AICPA's Private Companies Practice Section (PCPS), the home of small firms. To learn more about PCPS, visit aicpa.org/pcps or email pcps@aicpa.org for a free web tour. Note: If your podcast app does not hyperlink to resources, visit https://aicpasmallfirm.libsyn.com to access show notes with direct links.

ESG Insider: A podcast from S&P Global
Standard setters work to close climate accounting gaps

ESG Insider: A podcast from S&P Global

Play Episode Listen Later Jun 25, 2021 18:09


Investors are increasingly calling on companies to reflect climate-related risks in their financial results. In September 2020, global investor groups representing more than $103 trillion wrote an open letter asking companies and their auditors to include climate-related risks in financial reporting. Accounting standard setters and international auditing boards are also requesting that firms pay more attention to future climate risks when they produce their financial results. "There has been a big kind of anomaly there, almost a loophole, that climate has not been taken into account," David Pitt-Watson, executive fellow at Cambridge University's Judge Business School, tells us. We also interview International Accounting Standards Board (IASB) Vice Chair Sue Lloyd about plans for a new international sustainability standards board. “I still talk to a lot of investors who are surprised that there isn't more information in the notes to the financial statements about the assumptions that have been used,” Sue says. And we speak to Veronica Poole of Deloitte for an auditor's point of view. She says recent guidance the International Auditing and Assurance Standards Board (IAASB) issued on the topic of climate-related risk “is extremely valuable, and I think certainly should be looked at and used by auditors in their work as they challenge the assertions made by clients around the impact of climate change risks and opportunities on their business.”

Critical Line Item with Tom Ravlic
Should there be a cut down version of auditing standards for auditors dealing with simple entities?

Critical Line Item with Tom Ravlic

Play Episode Listen Later Nov 4, 2020 27:04


There is a project that is somewhat controversial in auditing circles about the best way to deal with complicated guidance. An international body called the International Auditing and Assurance Standards Board is in the midst of considering whether a 'mini me' auditing standard for people dealing with what are commonly called less complex entities is a good idea. Professor Roger Simnett, the chairman of the Auditing and Assurance Standards Board, explores the issues with Tom Ravlic . What might this mean for Australia? Listen in. See acast.com/privacy for privacy and opt-out information.

Talking Tax
International Audit Chief Says New Rules a 'Major Step'

Talking Tax

Play Episode Listen Later Oct 15, 2020 21:01


New rules for corporate auditors are on their way, but many of these auditing firms are worried that international standards for how firms assess their risk will diverge from those in the U.S., leaving them to cope with a patchwork quilt of do's and don'ts. On this episode of Talking Tax, host Amanda Iacone talks with Tom Seidenstein, chair of the International Auditing and Assurance Standards Board. Tom explains how the IAASB developed its new auditing standards and how it tried to harmonize them as much as possible with its U.S. counterpart.

international chief audit new rules iaasb international auditing
CPA Australia Podcast
The IAASB on international auditing and assurance standard setting

CPA Australia Podcast

Play Episode Listen Later Apr 23, 2020 45:57


Hear a discussion with representatives from The International Auditing and Assurance Standards Board (IAASB) on auditing and assurance standard setting.

assurance iaasb international auditing
CPA Australia Podcast
Proposed Quality Management Standards – what are they and how will they impact your Practice?

CPA Australia Podcast

Play Episode Listen Later Jun 13, 2019 47:36


The International Auditing and Assurance Standards Board (IAASB) has proposed revised standards on quality management for firms (ISQM 1) and audit engagements (ISA 220), and a new standard for engagement quality reviews (ISQM 2). These standards reflect a shift from prescribed policies and procedures to a risk-based approach to achieving quality objectives. Hear from Len Jui, IAASB member, about the proposals and Jessie Wong, KPMG partner, about the implementation challenges.

ACCA Student Podcasts
P7: Auditing disclosures in financial statements

ACCA Student Podcasts

Play Episode Listen Later Jun 26, 2016 11:28


In recent years, the International Auditing and Assurance Standards Board (IAASB) has considered the issue of auditing disclosures in financial statements, prompted by a number of factors including developments in IFRS requirements and the increased level of complexity and subjectivity involved in the preparation of information to be disclosed in financial statements. This podcasts examines this issue, and reminds candidates to review the examinable documents list for guidance.

CPA Australia Podcast
Are you prepared for enhanced auditor reporting?

CPA Australia Podcast

Play Episode Listen Later Apr 18, 2016 32:21


The most significant changes in auditor reporting in decades apply from 2016. The changes will have greatest impact on listed companies, but all auditor's reports are effected. What's behind the changes, what will they mean for directors, audit committees and investors and how are they being received around the world?  CPA Australia's Audit & Assurance Policy Advisor Claire Grayston discusses these issues and more with the architects of the new rules, including International Auditing and Assurance Standards Board Chairman, Prof. Arnold Schilder. Names of speakers: Host: Claire Grayston - Policy Advisor – Audit & Assurance, CPA Australia Guests: Prof. Arnold Schilder – International Auditing and Assurance Standards Board (IAASB) Chairman Chuck Landes - IAASB Deputy Chairman & AICPA Vice President Merran Kelsall - AUASB Chairman & IAASB Member  

AICPA Audit & Attest Standards Podcast
Ep. 2 - ARSC April 28, 2009 Exposure Draft - Review of Independence Issues (Part 2)

AICPA Audit & Attest Standards Podcast

Play Episode Listen Later Aug 6, 2009 22:13


On April 28, 2009, the AICPA’s Accounting and Review Services Committee released an exposure draft that would revise the standards for compilation and review engagements. The changes, designed to address concerns of small businesses, users of small-business financial statements and CPAs who serve smaller entities, would allow an accountant to issue a review report on financial statements when also performing nonattest services that were designed to improve the reliability of the client's financial information. In addition, the proposed standard would harmonize review standards with the International Auditing and Assurance Standards Board’s review standard ISRE No. 2400 as well as recodify AR section 100, Compilation and Review of Financial Statements, into separate chapters for compilation and review engagements. In this podcast, the staff liaison to the ARSC and the Chair of the ARSC Reliability Task Force continue their discussion of the proposed SSARSs.

AICPA Audit & Attest Standards Podcast
Ep. 1 – ARSC April 28, 2009 Exposure Draft - Review of Independence Issues

AICPA Audit & Attest Standards Podcast

Play Episode Listen Later Jul 22, 2009 20:40


On April 28, 2009, the AICPA’s Accounting and Review Services Committee released an exposure draft that would revise the standards for compilation and review engagements. The changes, designed to address concerns of small businesses, users of small-business financial statements and CPAs who serve smaller entities, would allow an accountant to issue a review report on financial statements when also performing nonattest services that were designed to improve the reliability of the client's financial information. In addition, the proposed standard would harmonize review standards with the International Auditing and Assurance Standards Board’s review standard ISRE No. 2400 as well as recodify AR section 100, Compilation and Review of Financial Statements, into separate chapters for compilation and review engagements. In this podcast, the staff liaison to the ARSC and the Chair of the ARSC Reliability Task Force discuss the proposed SSARSs.