CAQ Alert #2017-04 – Select Auditing Considerations for the 2017 Audit Cycle

October 11, 2017
Nota del Editor de AECHILE
CAQ ( Center for Audit Quality ) ha publicado el documento que se acompaña con los temas principales a abordar en el ciclo de auditoría 2017

CAQ Alert #2017-04, Select Auditing Considerations for the 2017 Audit Cycle, reminds member firms of important auditing considerations for the 2017 audit cycle. It identifies and discusses some of the more judgmental or complex audit areas for the upcoming audit cycle, including some of those identified by the Public Company Accounting Oversight Board (PCAOB) through its inspection process and published in recent PCAOB Staff Inspection Briefs.

Select Auditing Considerations for the 2017 Audit Cycle covers the following topics:

1 Auditor Independence
2 Multinational Audits
3 Transitioning to New Accounting Standards
4 Audit Areas Potentially Affected by Economic Factors
5 Recurring Audit Deficiencies
6 Financial Reporting Areas
7 Increasing Transparency through Disclosure of Engagement Partner and Certain Other Participants in Audits: PCAOB Rules 3210 and 3211
8 Other Considerations

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