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 ...

Please note: This item is from our archives and was published in 2022. It is provided for historical reference. The content may be out of date and links may no longer function. Transformation of the ...

The audit process is a meticulous and structured examination of an organization's operations, controls, and processes. This systematic review is conducted to assess the accuracy, reliability, and ...

New AI capabilities live within KPMG Clara, interacting directly with audit engagement documentation and our audit methodology for both public and private companies Capabilities across the full audit ...

The American Institute of CPAs and a number of major firms have created a multi-year technology initiative to create a new and innovative audit process around a planned product dubbed the Dynamic ...

This concentration equips students with skills and tools required to examine and evaluate an organization's information technology infrastructure, policies and operations. It focuses on the process of ...

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 ...

The recent observations of the chairman of National Financial Reporting Authority (NFRA) that the “audit panel of companies cannot escape blame by citing audit failures” has shifted the spotlight from ...

In the November 2012 issue of EHS Today, I introduced the concept of the safety sweep audit as a supplemental tool for the detailed safety inspection mechanism commonly used in industry. The article ...