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 ...

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 ...

Tracy Harding, CPA, was on his way to work and looking forward to completing an audit he was working on. But on the way in, he heard a news report that changed the objective of his day. A local ...

Testing payroll during an audit can be a tedious manual process, the kind of grunt work that has long been viewed as the “dues” paid by young auditors before they advance in their careers. Recently, ...

Tax auditors and audit supervisors who are responsible for conducting audits of small, medium and large enterprises for tax administrations in the South Asia Region. Participant should have worked in ...

Each year, the Chief Audit Officer develops an audit plan for the University. Using a risk-based methodology, and in collaboration with University leadership, the Chief Audit Officer analyzes ...

The Army continues to make deliberate, measurable progress in strengthening financial stewardship, improving auditability, and modernizing its ...

Reoccurring PCAOB findings with an increasing deficiency rate, in 2020, 2021, and 2022, included revenue, business combinations, and inventory. 2 Critical audit matters (CAMs) and audit committee ...

DENVER--(BUSINESS WIRE)--Today, during its 15 th annual CCH® Connections User Conference in Colorado, Wolters Kluwer Tax & Accounting demonstrated several new cloud-based solutions designed to help ...