Editor’s note: This is the second article in a series of articles about application of the group audits standard. For the first article in the series, see “The Scoop on Group Audits: You May Have Them ...

Determining overall group materiality and materiality levels for individual components is becoming more of a hot-button issue as the number and complexity of large and international group audits ...

The proposed standards would supersede the board's interim auditing standards related to audit risk and materiality, audit planning and supervision, consideration of internal control in an audit of ...