PCAOB Posts Conversations with Audit Committee Chairs: COVID-19 and the Audit
- PCAOB, Reguladores, Relevantes de AE-Chile
- Julio 31, 2020
Columnas de Opinión
¿Impuesto o confiscación?
- Julio 24, 2020
El Diario Financiero FRANCISCO SELAMÉ SOCIO DE PWC CHILE Señora Directora: La Cámara de Diputados se encuentra analizando un nuevo proyecto de reforma constitucional, uno que introduce en una sola disposición transitoria un llamado impuesto al patrimonio. Si así se aprobara, nuestros legisladores nos sorprenderían ahora con el impuesto más breve de la historia. Pero
Transformación digital:La productividad con otra perspectiva
- Julio 15, 2020
EDUARDO VALENTE, SOCIO LÍDER DE CONSULTORÍA DE EY El Mercurio La rápida diseminación del covid-19 ha llevado a que las empresas implementen medidas rigurosas y restrictivas que generen impactos relevantes en la economía. En el corto plazo el principal desafío han sido la caída de la demanda y la continuidad operacional, además del riesgo de
Relevantes
Blockchain and Internal Control: The COSO Perspective
- COSO, Gobierno Corporativo, Relevantes de AE-Chile
- Agosto 4, 2020
August 4, 2020 Published: COSO As blockchain becomes mainstream, it is appropriate to focus on how this technology intersects with an entity’s internal control. With careful implementation and integration, the distinctive capabilities of blockchain can be leveraged to create more robust controls for organizations. Blockchain-enhanced tools also have the potential to promote operational efficiency and
Applying the Code´s Conceptual Framework in Covid-19 Circumstances: Scenarios in Taxation and Valuation Services
- Ética, Gobierno Corporativo, Relevantes de AE-Chile
- Julio 31, 2020
July 31, 2020 Published: IESBA This publication was developed by the Staff of the Australian Accounting Professional & Ethical Standards Board (APESB) under the auspices of a Working Group formed by the International Ethics Standards Board for Accountants (IESBA) and national ethics standard setters (NSS) from Australia, Canada, China, South Africa, the UK and the
Webinar Series: Practical Audit Quality Considerations
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Julio 31, 2020
Webinar 3 – Auditor Reporting in the Pandemic Environment & Looking Ahead: Summary of Key Takeaways July 28, 2020 Published: IFAC The focus on auditor’s reports has increased in the current environment as investors and other users of financial statements seek greater transparency from entities around the impacts of Covid-19 in the financial statements, as
Noticias
ACCA: Governments must take balance sheet approach to managing finances through Covid-19 crisis
- Agosto 4, 2020
July 31, 2020 Published: The Accountant Government spending has rocketed over the last few months in order to mitigate some of the consequences of the Covid-19 pandemic, with the IMF calculating spending to be $9 trillion. The Association of Chartered Certified Accountants, the World Bank, and the International Federation of Accountants (IFAC) have expressed concern
FRC resolves record number of cases through constructive engagement
- Agosto 3, 2020
31 July 2020 Published: FRC The Financial Reporting Council (FRC) has today published its second Annual Enforcement Review (AER). The report highlights driving audit quality improvements through securing cultural change by those responsible as a key priority for the Division with a greater use of constructive engagement and the wider deployment of tailored non-financial sanctions in cases
IAASB Auditor Reporting Post-Implementation Review: Stakeholder Survey
- Julio 31, 2020
Jul 27, 2020 Published: IAASB The International Auditing and Assurance Standard Board (IAASB) invites interested stakeholders to complete an online survey sharing their experience with, and providing feedback relating to, the Auditor Reporting Standards that were issued in 2015. The Survey also asks for input on your experiences with ISA 720 (Revised), The Auditor’s Responsibilities relating
SEC Announces Creation of the Event and Emerging Risk Examination Team in the Office of Compliance Inspections and Examinations and the Appointment of Adam D. Storch as Associate Director
- Julio 30, 2020
July 28, 2020 Published: SEC The Securities and Exchange Commission today announced the creation of the Event and Emerging Risks Examination Team (EERT) in the Office of Compliance Inspections and Examinations (OCIE). The EERT will proactively engage with financial firms about emerging threats and current market events and quickly mobilize to provide expertise and resources to
Anti-fraud in Action: Insights from the SEC Coronavirus Steering Committee
- Julio 31, 2020
Profession in Focus: Going Concern and COVID-19
- Julio 24, 2020
How the new audit evidence standard can improve audit quality
- Julio 17, 2020
Managing Fraud Risk: an ECI IMPACT Conference Panel
- Julio 10, 2020
Profession in Focus: Audit Committee Considerations During COVID-19
- Julio 3, 2020
Información IFRS
Application of IFRS 16 in the light of the covid-19 uncertainty
- Abril 15, 2020
Application of IFRS 9 in the light of the coronavirus uncertainty
- Marzo 30, 2020
IASB decides on new effective date for IFRS 17 of 1 January 2023
- Marzo 20, 2020
Changes in financing liabilities – what does good disclosure look like?
- Febrero 26, 2019
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