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  2. Financial audit - Wikipedia

    en.wikipedia.org/wiki/Financial_audit

    It is reported that the Big Four audit 99% of the companies in the FTSE 100, and 96% of the companies in the FTSE 250 Index, an index of the leading mid-cap listing companies. [7] The Big Four firms are shown below, with their latest publicly available data. None of the Big Four firms is a single firm; rather, they are professional services ...

  3. Big Four accounting firms - Wikipedia

    en.wikipedia.org/wiki/Big_Four_accounting_firms

    In September 2019, Bloomberg News reported that The Big Four controlled 95% of the FTSE 250 audit market by client numbers and 96% by market capitalization in August 2019, according to Adviser Rankings. [41] In 2018, an Australian parliamentary committee was told that the heads of the Big Four firms have met regularly for dinner.

  4. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    The list also includes titles from the earlier series: AICPA Accounting Guides and AICPA Industry Audit Guides. Links to full-text of the Guides are provided for many of the titles prior to 2000. The Comments column provides references to sections of Accounting Standards Codification (ASC) which complement or supersede a particular Audit and ...

  5. U.S. audit regulator levied only $6.5 million in fines in 16 ...

    www.aol.com/news/u-audit-regulator-levied-only...

    A top U.S. accounting watchdog has brought only 18 enforcement actions and levied just $6.5 million in fines against the Big Four accounting firms in its 16-year existence, according to a study ...

  6. Big Four Audit Firms Finally Get What They Deserve - AOL

    www.aol.com/news/2012-12-05-big-four-audit-firms...

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  7. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    Codification of Auditing Standards and Procedures full-text: November 1972 2: Reports on Audited Financial Statements full-text: October 1974 3: The Effects of EDP on the Auditor's Study and Evaluation of Internal Control full-text: December 1974 4: Quality Control Considerations for a Firm of Independent Auditors full-text: December 1974 5

  8. California will audit its telework policies as workers frown ...

    www.aol.com/news/california-audit-telework...

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  9. Audit evidence - Wikipedia

    en.wikipedia.org/wiki/Audit_evidence

    The Public Company Accounting Oversight Board (PCAOB) describes the procedures used to get audit evidence. This includes inspection, observation, inquiry, confirmation, recalculation, reperformance, and analytical procedures. [5] Inspection occurs when the auditor check's the clients records for important evidence. These records can be from the ...