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Responsibilities Of Lead Auditors To Conduct High-Quality Audits When Involving Other Auditors, Paul Munter, SEC Chief Accountant, March 17, 2023

<h2>Introduction – The Impact of Other Auditors in a Global Audit</h2> <p>The increasing integration of world economies and the resultant globalization of multinational public companies has led to increased use of, and more significant roles for, accounting firms and individual accountants other than the lead auditor (“other auditors”) on many issuer audit engagements. In 2021, for example, 26 percent of all issuer audit engagements and 57 percent of large accelerated filer audits involved the use of other auditors by the lead auditor. In some cases, engagements include the use of other auditors that may not even be registered with the Public Company Accounting Oversight Board (“PCAOB”) and that work in countries with different business cultures and languages from those of the lead auditor.</p> ....

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ISA 600: what's new in group audits?

New requirements for the audit of groups are being introduced for periods beginning on or after 15 December 2023. What are the key changes and what will this mean for you as a group or component auditor? ....

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Règlement CSSF N° 22-01 du 11 janvier 2022 relatif :1) à l'adoption des normes d'audit dans le domaine du contrôle légal des comptes dans le cadre de la loi du 23 juillet 2016 relative à la profession de l'audit ;2) à l'adoption des normes relatives à la déontologie et au contrôle interne de qualité respectivement à la gestion de la qualité dans le cadre de la loi du 23 juillet 2016 relative à la profession de l'audit.

Règlement CSSF N° 22-01 du 11 janvier 2022 relatif :1) à l'adoption des normes d'audit dans le domaine du contrôle légal des comptes dans le cadre de la loi du 23 juillet 2016 relative à la profession de l'audit ;2) à l'adoption des normes relatives à la déontologie et au contrôle interne de qualité respectivement à la gestion de la qualité dans le cadre de la loi du 23 juillet 2016 relative à la profession de l'audit.
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Canciani rieletto all'unanimità alla guida della Figc regionale: «Ripartiremo solo se in sicurezza, ma servono aiuti per i dilettanti»

Canciani rieletto all'unanimità alla guida della Figc regionale: «Ripartiremo solo se in sicurezza, ma servono aiuti per i dilettanti»
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