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 ...

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 Auditing Standards Board recently issued eight new auditing standards, Nos. 104-111, collectively referred to as the risk assessment standards. The new standards will change many of the planning ...

Establish and maintain an adequate, effective and efficient internal control system and, consequently, gain support from the Board on the internal audit function in discharging its duties effectively ...

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 ...

The California Privacy Protection Agency (CPPA) has released its agenda for the September 8 board meeting, which includes (among other topics) presentation of a draft ...

DALLAS--(BUSINESS WIRE)--Autire, the accounting industry’s only end-to-end, fully automated SaaS platform for Employee Benefit Plan (EBP) auditing, has unveiled its groundbreaking Automated Risk ...

The annual risk assessment is a is a collaborative undertaking by UW Internal Audit and UW Risk Management and serves as an important piece of the Enterprise Risk Management framework. It provides ...

On December 8, 2023, the California Privacy Protection Agency (“CPPA”) Board (the “Board”) held a public meeting to discuss, among other things, regulations ...