by Taryn Abate, CPA, CA, CPA, Director, Audit & Assurance, Research, Guidance and Support, CPA Canada | April 9, 2018
What is management’s role in the audit process? Can managers do more to influence audit quality? CPA Canada and FEI Canada examine.
Explore by Topic or Search by Keyword
Making Sense of Materiality
by Hans Hoogervorst, Chairman, International Accounting Standards Board | September 25, 2017
The accounting concept of materiality means that only information that is important to investors needs to be included in the financial statements. Information about trivial matters can be excluded. Even though this sounds straightforward,...
An SMP Perspective on Proposed Changes to the IESBA Code of Ethics
by Johnny Yong, Technical Manager, Global Accountancy Profession Support, IFAC and Robyn Erskine, Partner, Brooke Bird & SMP Committee Ethics Task Force Chair | September 25, 2017
Given recent proposals from the International Ethics Standards Board for Accountants with potential changes for the Code of Ethics for Professional Accountants, small- and medium-sized practices need to start preparing for some of the more...
Working with Good Governance in the Public Sector: Five Lessons and Two Wishes
by Peter Welch, Audit Director, European Court of Auditors, and Member of CIPFA Council | September 25, 2017
Auditors care about the governance arrangements of their auditees. Here are five key lessons on good governance.
The Professional Accountant’s Mindset and Tackling Corruption
by Tanya Barman, Associate Director, Ethics, Chartered Institute of Management Accountants | September 11, 2017
Professional accountants’ training in analyzing and interpreting both financial and non-financial data positions them to challenge information that seems suspicious and be diligent in examining the supply chain, as well as interpreting where...
Transforming Challenges into Opportunities: Fee Pressure
by Christopher Arnold, Head of SME/SMP and Research, IFAC and Mats Olsson, Partner, Adrian & Partners AB | September 11, 2017
Information and best practice tips to help small- and medium-sized practices contend with pressure to lower fees, a top global challenge.