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 ...

Eight standards rolled out in 2006 by the Auditing Standards Board are sparking a cultural shift for auditors. The standards—Statement on Auditing Standards nos. 104–111—are designed to enhance ...

Risk-based audit needs a reset to enterprise risk and value auditing. When I became a chief audit executive (CAE) for the first time in 1990, I determined a risk-based approach was inadequate. A ...

Internal Audit identifies all auditable activities and relevant risk factors, and assesses their significance through an annual risk assessment, utilizing the Committee of Sponsoring Organization's ...

Dublin, Sept. 18, 2025 (GLOBE NEWSWIRE) -- The "Auditing and Qualifying Suppliers and Vendors Course - An Effective Risk Based Approach (Nov 18th - Nov 20th, 2025)" training has been added to ...

Dublin, Jan. 23, 2026 (GLOBE NEWSWIRE) -- The "Auditing and Qualifying Suppliers and Vendors: An Effective Risk-based Approach (Mar 3rd - Mar 5th, 2026)" training has been added to ...

The Bureau of Internal Revenue (BIR) entered 2026 with an important shift in identifying taxpayers that will undergo tax audits. Revenue Memorandum Order (RMO) No. 12026 outlines a system-assisted, ...

Tax auditors and audit supervisors who are responsible for conducting audits of small, medium and large enterprises for tax administrations in the South Asia Region. Participant should have worked in ...

Testing payroll during an audit can be a tedious manual process, the kind of grunt work that has long been viewed as the “dues” paid by young auditors before they advance in their careers. Recently, ...

DUBLIN--(BUSINESS WIRE)--The "Auditing and Qualifying Suppliers and Vendors: An Effective Risk-based Approach (Mar 3rd - Mar 5th, 2026)" training has been added to ResearchAndMarkets.com's offering.