Editor’s note: The author is technical director of the AICPA Center for Plain English Accounting. Addressing audit risk in financial statements with high levels of substantive procedures toward the ...
An audit is an inspection of a company's accounting records, usually done by an independent certified public accountant. Audits are performed in an effort to determine whether a business is ...
New research performed with the help of the AICPA’s Assurance Research Advisory Group has provided new insights on ways to improve quality in group audits. The research shows that when key planning ...
NEW YORK--(BUSINESS WIRE)--The next profile in the Wolters Kluwer Tax & Accounting series showcasing future-ready firms that are achieving peak performance by embracing digital transformation ...
Risk-based audit needs a reset to enterprise risk and value auditing. When I became a chief audit executive (CAE) for the first time in 1990, I determined a risk-based approach was inadequate. A ...
As governments look to regulate the online world, the scrutiny of the algorithms that sit behind popular websites and apps is only going to increase. With doubts over whether self-regulation can ever ...
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