Companies change auditors more frequently now than ever before. This article published in the CPA journal looks to the research to examine the causes and impacts of auditor switching.

The supplemental guidance document from the Institute of Internal Auditors discusses the roles of audit (without differentiating between external and internal), methods by which those roles can be fulfilled, and the essential ingredients necessary to support an effective audit function.

This article, published on the website of the Association of Certified Fraud Examiners, looks at the predictions for top fraud issues in the coming year, as well as at strategies to prepare for them.

This issue of the Institute of Internal Auditors' Tone at the Top periodical addresses some of the top concerns expressed by audit committees and explores how internal auditing plays a critical role in supporting the committee's ability fulfill their governance responsibilities effectively.

The Pragmatic Auditor Blog is about audits, assessments, compliance, and certification in the real world of information technology and services.

The objective of IFRS 2 is to specify the financial reporting by an entity when it undertakes a share-based payment transaction. In particular, it requires an entity to reflect in its profit or loss and financial position the effects of share-based payment transactions, including expenses associated with transactions in which share options are granted to employees.

This webcast is designed to provide individuals and practitioners with an update of major changes to the Income Tax Act (Canada) for the 2011 taxation year. Topics will include personal tax information, savings plans (including RRSP deduction limits, anti-avoidance rules, etc.), and taxation news (including case studies and CRA News Releases).

The objective of IFRS 2 is to specify the financial reporting by an entity when it undertakes a share-based payment transaction. In particular, it requires an entity to reflect in its profit or loss and financial position the effects of share-based payment transactions, including...

Your source for current tax laws, regulations, and trends for all your tax-planning needs.

This webcast is designed to provide practitioners with an update of major changes to the Income Tax Act (Canada) and related interpretations and case law that will affect taxpayers for the 2011 taxation year. Topics covered will include recent federal budgets, selected technical interpretations, and various cases of interest to practitioners.