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  2. Public Company Accounting Oversight Board - Wikipedia

    en.wikipedia.org/wiki/Public_Company_Accounting...

    The PCAOB also adopted a new standard in 2017 to enhance the usefulness of the standard auditor's report by providing additional and important information to investors, such as the critical audit matters (CAMs) that auditors communicate to the audit committees of the public companies they are auditing. [7]

  3. Legal liability of certified public accountants - Wikipedia

    en.wikipedia.org/wiki/Legal_liability_of...

    If the auditor proves the loss resulted from causes other than the auditor’s negligence, a client may be accused of contributory negligence. If a state follows the doctrine of contributory negligence, the auditor may eliminate their liability to the client based on contributory negligence by the client. Many states do not follow this doctrine ...

  4. Auditing Standards Board - Wikipedia

    en.wikipedia.org/wiki/Auditing_Standards_Board

    The American Institute of Certified Public Accountants has issued guidance to accountants and auditors since 1917, when, at the behest of the U.S. Federal Trade Commission and auspices of the Federal Reserve Board, it issued a series of pamphlets to the accounting community in regard to preparing financial statements and auditing (then referred to as "verification" and later "examination"). [4]

  5. External auditor - Wikipedia

    en.wikipedia.org/wiki/External_auditor

    In compilation auditors are required to take a look at financial statement to make sure they are free of obvious misstatements and errors. An external auditor may perform a full-scope financial statement audit, a balance-sheet-only audit, an attestation of internal controls over financial reporting, or other agreed-upon external audit ...

  6. Baker Tilly International - Wikipedia

    en.wikipedia.org/wiki/Baker_Tilly_International

    Baker Tilly US, LLP merged with the California based accounting firm Squar Milner and acquired the New York–based firm Margolin, Winer & Evens effective November 1, 2020. It was also announced on November 3, 2021, that Baker Tilly, US, LLP is acquiring The MFA Companies, a Boston based financial services and consulting firm. [24] [25] [26] [27]

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