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 widespread use of information technology (IT) can introduce various risks that affect financial reporting and the audit process. To assist auditors in identifying and addressing these risks, the ...

The Case Western Reserve’s Board of Trustees and management place assets at risk to achieve established priorities and goals. A key function of the Office of Internal Audit Services is to understand, ...

The National Financial Reporting Authority (NFRA) has launched its second Audit Practice Toolkit, focusing on revenue risk assessment for small and medium audit practitioners. This initiative aims to ...

NFRA releases second audit practice toolkit to support small & medium practitioners. Focuses on risk assessment for revenue ...