Columnas de Opinión



  • Cybersecurity provides opportunities for auditors to serve
    • Octubre 29, 2020

    October 27,2020 Published: Journal of Accountancy Cybersecurity challenges require a response from every sector of the economy. Public company auditors can do their part by providing services to clients beyond the financial statements, according to a Center for Audit Quality (CAQ) report published Tuesday. Auditing standards require financial statement auditors to obtain an understanding of how the

  • ACCA: COVID-19 poses new Ethical Challenges for accountants
    • Octubre 28, 2020

    October 26, 2020 Published: The Accountant The Association of Chartered Certified Accountants (ACCA), has launched a white paper, Ethics in a Covid-19 world, which explores the role of ethics against the backdrop of the pandemic. The paper revealed that one in five respondents had directly or indirectly, via a work colleague, encountered a situation where ethics

  • With New Standards in Place, Proactive Quality Management Will Underpin the Next Era of Audit Transformation
    • Octubre 27, 2020

    October 23, 2020 Published: IAASB By: Tom Seidenstein, Chair, International Auditing and Assurance Standards Board Last year, as a non-auditor, I joined the International Auditing and Assurance Standards Board (IAASB) with a firm conviction in the value of the audit profession. At its best, the audit profession should drive greater confidence and trust in our

  • Consultation on revised auditing standard for the auditor’s responsibilities relating to fraud
    • Octubre 26, 2020

    October 20, 2020 Published: FRC The Financial Reporting Council (FRC) has tody launched a consultation on the proposed revision of its UK auditing standard ISA (UK) 240 (Updated January 2020) – The Auditor’s responsibilities Relating to Fraud in an Audit of Financial Statements. ISAs (UK) are based on the underlying ISAs issued by the International Auditing