What Is an Unqualified Audit? An unqualified audit is a complete review that certifies a company's financial statements are compliant with generally accepted accounting principles ...

Countries and jurisdictions throughout the world mandate that entity financial statements be prepared using International Financial Reporting Standards, and that audits be conducted in accordance with ...

Since enacting the Securities Exchange Act in 1934, Congress has repeatedly expanded the arsenal of the SEC to protect investors through enforcement actions. As a result, the SEC—though constrained by ...

Accounting and auditing are both related to finance, but they are not the same thing, and the distinction between them is important to understand. Generally speaking, accounting is defined as managing ...

The Audit Quality Board is an advisory body composed of three independent board members — Tracey Golden, Dave Sullivan and Dan Sunderland — who are responsible for evaluating the effectiveness of ...

The objective of an external audit is to determine whether, in an auditor's opinion, a business's financial statements accurately represent its current financial condition. An accurate representation ...