THE ASB ISSUED AN EXPOSURE DRAFT designed to expand audit procedures to address material financial statement fraud. Comments on the proposed changes are due by May 31, 2002. THE ED EMPHASIZES ...

The days of handwritten ledgers and canceled paper checks largely disappeared with the 20th century. Today's auditor inspects, examines and relies on a financial trail made up of partially or even ...

As part of a financial audit, the auditor must assess the inherent risk associated with the revenue cycle and perform tests to determine it is relatively free of ...

The interrelated final standards on quality management issued in June 2022 by the AICPA’s Auditing Standards Board and Accounting and Review Services Committee are intended to clarify and improve ...

8 Key Reasons to Conduct Regular EHS Audits Proactive EHS audits of organizational behaviors and protocols should be conducted periodically to ensure ongoing compliance with regulations and industry ...

The Public Company Accounting Oversight Board issued a proposed set of amendments Monday to its auditing standards to address the greater use of technology by auditors, especially when it comes to ...

Big Four firm PwC estimates that, at the rate they're developing new solutions for their audit professionals, complete end-to ...