Audit Analytics recently released a report looking at going concern opinions over the past sixteen years. 2015 Going Concerns – A Sixteen Year Review, analyzes going concern totals and percentages of total opinions by year, as well as information about … Continue reading
Author Archives: Lisa Proulx
Who Audits Bank Holding Companies
Bank holding companies (BHCs) have come under the microscope of regulators in the years following the Great Recession, mainly for their perceived link to the subprime mortgage crisis. Supervised by the Federal Reserve, BHCs with total consolidated assets over $500 … Continue reading
SOX 404 Disclosures: A Twelve Year Review
Audit Analytics recently released a new report looking at trends in Sarbanes-Oxley (SOX) Section 404 disclosures, which pertain to Internal Controls over Financial Reporting (ICFR). SOX 404 Disclosures: A Twelve Year Review considers both management’s assessment and the auditor’s attestation. Pursuant to SOX … Continue reading