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 ...

The National Financial Reporting Authority (NFRA) has launched its second Audit Practice Toolkit, focusing on revenue risk ...

The NFRA has released its second 'Audit Practice Toolkit' to assist small and medium audit practitioners. The toolkit ...

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 ...

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 ...

Protiviti's second edition of the IT Audit Benchmarking Survey analyzes some of the underlying IT audit trends and gaps evident in organizations today. In addition to data and analysis, the survey ...

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 ...