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Responsibilities Of Lead Auditors To Conduct High-Quality Audits When Involving Other Auditors, Paul Munter, SEC Chief Accountant, March 17, 2023

<h2>Introduction &ndash; The Impact of Other Auditors in a Global Audit</h2> <p>The increasing integration of world economies and the resultant globalization of multinational public companies has led to increased use of, and more significant roles for, accounting firms and individual accountants other than the lead auditor (&ldquo;other auditors&rdquo;) on many issuer audit engagements.&nbsp;In 2021, for example, 26 percent of all issuer audit engagements and 57 percent of large accelerated filer audits involved the use of other auditors by the lead auditor.&nbsp;In some cases, engagements include the use of other auditors that may not even be registered with the Public Company Accounting Oversight Board (&ldquo;PCAOB&rdquo;) and that work in countries with different business cultures and languages from those of the lead auditor.</p>

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SEC OKs PCAOB's Amendments to Standard on the Use of Outside Auditors

SEC OKs PCAOB's Amendments to Standard on the Use of Outside Auditors
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The Irish Times Women's Podcast - Ep 537 The Invisible Job: How sharing home and parental responsibilities makes everyone happier

Today, we celebrate Women’s Christmas or as it’s known in Ireland Nollaig na mBan. Traditionally this was the day when women got a day off after all the emotional and physical labour of making Christmas happen. But have we really moved on very much from the days when women did the majority of work in the home? And how much is this clear imbalance holding us back? In The Invisible Job: Parenting, Running a Home and Dividing Responsibility, Paula Fyans examines how this enduring inequality negatively impacts the lives of women, in terms of their career progression, financial security and their physical and mental health. In today’s episode, she speaks to Róisín Ingle about what this invisible, unpaid role entails and what we can do about changing the way we divide our daily tasks.

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