A&A news from around the web: Dec. 18 – 22, 2017

Written on Dec 21, 2017

Beware of PCAOB changes to standard on auditor’s reporting model effective Dec. 15
The PCOAB recently issued guidance for the new auditor’s reporting model in Auditing Standard No. 3101. The new standard is effective for audits of fiscal years ending on or after Dec. 15 except for changes that concern critical audit matters.

New AICPA guide will help auditors apply audit data analytics techniques
With the extraction and analysis of data growing in importance, the AICPA is working to familiarize CPAs with Audit Data Analytics that can be applied in their audit engagements.

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