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.

This Client Briefing for Auditors, published by the CICA, provides a document for discussion with clients, to improve communication effectiveness.

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.

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...

This course is comprised of three articles IFRS 3 Business Combinations, IFRS 10 Consolidated Financial Statements, and IFRS 12 Disclosure of Interests in Other Entities all combining to present proper disclosure and consolidated finalcial statements.

Canada requires that publicly accountable enterprises adopt International Financial Reporting Standards (IFRSs) for annual periods beginning on or after January 1, 2011. This course is comprised of two articles IFRS 1, First-time Adoption of IFRS and IAS 1, Presentation of Financial Statements.

Association events and seminars bring CGAs, students and other professionals together for valuable learning and networking. The Events pages present detailed descriptions of PD opportunities and special events around Alberta as well ...