GAA Accounting

The Journal of the Global Accounting Alliance

13/10/2016
by GAA Accounting
Comments Off on New Auditor’s Report: observations from the U.K. experience

New Auditor’s Report: observations from the U.K. experience

In less than 100 days, the New Auditor’s Report will be effective for audits of financial statements for periods ending on or after 15 December 2016. The new and revised auditor reporting standards were issued in response to calls from … Continue reading

11/10/2016
by GAA Accounting
Comments Off on Audit insights: small businesses

Audit insights: small businesses

The most important challenge that small businesses face in their early years is to survive. In this publication we highlight some of the key areas which we believe are important for their survival and put forward ideas for helping them … Continue reading

18/08/2016
by GAA Accounting
Comments Off on I, Auditor

I, Auditor

By James Kelly A growing trend towards the application of artificial intelligence in auditing is enabling auditors to automate tasks that have been conducted manually for years. James Kelly finds out how cognitive technology is evolving the audit process and … Continue reading

Audit reform

15/06/2016
by GAA Accounting
Comments Off on Road to audit reform

Road to audit reform

Stakeholders affected by the new audit reform regulations face a range of challenges, write Siobhan Orsi and George Deegan. Almost five years after the first proposals on audit reform were presented by Commissioner Barnier, the final European Union (EU) Audit … Continue reading

18/04/2016
by GAA Accounting
Comments Off on Debate heats up as auditors cool off

Debate heats up as auditors cool off

The International Ethics Standards Board for Accountants has issued proposed changes to Code of Ethics in an effort to address concerns relating to the long association of personnel with an audit or assurance client. The International Ethics Standards Board for … Continue reading

18/04/2016
by GAA Accounting
Comments Off on Improving audit quality control

Improving audit quality control

By Julia Morris The Engagement Quality Control Review is a pivotal means of safeguarding audit quality in audit firms, writes Julia Morris. The Engagement Quality Control Review (EQCR) is a key internal quality control used by audit firms on audits … Continue reading