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 ...

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 ...

With the frequency of change and the complexity of risk growing, finding a way to translate strategy into action is even more ...

At companies where internal audit and risk processes are maturing, they are now honing their operations to become more efficient and effective. It all starts with strong, open, trusting relationships ...

The Public Company Accounting Oversight Board has decided to re-propose seven auditing standards and amendments that would change the requirements for assessing audit risks. The PCAOB had initially ...

The American Institute of CPAs has developed an online Audit Risk Assessment Tool to focus in on the potential risk of material misstatements in a financial statement ...

New survey by Protiviti and ISACA finds that organizations further along the digital transformation maturity spectrum have a clear advantage amid the COVID-19 environment MENLO PARK, Calif., Dec. 15, ...

After a years-long and, at times, contentious process, new regulations to implement cybersecurity audit, risk assessment, and automated decision-making technologies ...