PCAOB Releases 2021 Staff Outlook for Inspections and Audit Committee Resource
- PCAOB, Reguladores, Relevantes de AE-Chile
- Abril 7, 2021
Columnas de Opinión
Transformación en la banca
- Abril 8, 2021
José Triguero, Director de Servicios Financieros de PwC Chile. El advenimiento de Internet con todas las herramientas tecnológicas que se han puesto al alcance de las personas ha generado un elevado impacto en la banca tradicional. Los bancos de todo el mundo han dirigido sus esfuerzos a emprender diferentes estrategias de transformación. Y, en este
PALOS DE CIEGO
- Abril 1, 2021
Francisco Selamé M. Socio PwC El Mercurio En su obra El tesoro de la lengua castellana o española’, Sebastián Covarrubias Horozco define los palos de ciego como aquellos que se descargan a tentón y con mucha furia. Conforme estas características, cuando popularmente se atribuye a alguien dar esta clase de golpes, quiere indicarse que actúa
Relevantes
New IAASB Guidance helps advance assurance for Non- Financial Reporting
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Abril 7, 2021
April 06, 2021 Published: IAASB Marking a significant step forward in supporting assurance for non-financial reporting, the International Auditing and Assurance Standards Board (IAASB) today published Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements. The Guidance responds to ten key stakeholder-identified challenges commonly encountered in applying International Standard on Assurance
PCAOB Releases 2021 Staff Outlook for Inspections and Audit Committee Resource
- PCAOB, Reguladores, Relevantes de AE-Chile
- Abril 7, 2021
April 6, 2021 Published: PCAOB Today the PCAOB released a new Spotlight publication, Staff Outlook for 2021 Inspections. The Spotlight provides an overview of the principal changes we are making to inspections in 2021 and highlights important areas of planned focus. Auditors may find this information valuable as they plan and perform current and upcoming audits.
Fraud and Emerging Tech: Artificial Intelligence and Machine Learning
- gobcorporativo-Fraude, Relevantes de AE-Chile
- Abril 6, 2021
April 5, 2021 Published: The CAQ Artificial intelligence (AI) has become one of the fastest-growing priorities for many companies in the digital era and, consequently, will have a wide-ranging impact on businesses across the globe. This post, part of an emerging technology series from the Anti-Fraud Collaboration, examines the implications of AI and one of its
Noticias
IESBA Launches Post-Implementation Review of Long Association International Independence Standard
- Abril 15, 2021
April 14, 2021 Published: IESBA Questionnaire Released Seeking Stakeholder Input to Phase 1 Earlier today, the IESBA’s Long Association Post-Implementation Review (LAPIR) Working Group released a questionnaire seeking stakeholder feedback on key matters relating to Phase 1 of the LAPIR. The questionnaire forms part of the Working Group’s information gathering and will help inform the
Global economic confidence rebounds among accountants
- Abril 14, 2021
April 12, 2021 Published: Accounting Today Accountants expressed much higher confidence in the economy during the first quarter of this year compared to last year, especially in North America, according to a new survey. The survey, by the Association of Chartered Certified Accountants and the Institute of Management Accountants, polled more than 1,000 senior accountants and
In-depth: what is at stake in EU plans for sustainable corporate governance?
- Abril 13, 2021
April 9, 2021 Published: Accountancy Europe Many aspects of the EU’s plans to legislate for sustainable corporate governance remain the subject of heated debate, particularly the prospect of binding due diligence on supply chains and linking directors’ pay to green performance. The article, authored by Raquel Guerra and originally published on ENDSEurope, explores the different views
FRC on track to become a new, more resilient regulator
- Abril 12, 2021
April 8, 2021 Published: FRC The Financial Reporting Council (FRC) has today published its Strategy for 2021/22 after a period of consultation in which respondents expressed broad support for the FRC’s progress towards the new Audit, Reporting and Governance Authority (ARGA). The Government has published its proposals for restoring trust in audit and corporate governance. These proposals include the establishment of
Introducing the IFRS Taxonomy 2021
- Marzo 26, 2021
How the pandemic has affected public finance
- Marzo 19, 2021
Speech: IASB Chair on a decade of standard-setting and the state of the economy
- Marzo 12, 2021
Podcast: In Conversation on the FRC’s new approach to audit supervision
- Marzo 5, 2021
Without human capital, there is no capital
- Febrero 26, 2021
