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 audit industry has been under the microscope over the past few years following a number of high-profile corporate ...
The Auditing Standards Board of the American Institute of CPAs has issued a suite of eight new standards on risk assessment that should significantly improve the quality of audits of private companies ...
The Public Company Accounting Oversight Board issued a report Thursday warning about significant deficiencies it is seeing in auditing firms’ assessment of risks in their clients. Processing Content ...
The AICPA Auditing Standards Board’s (ASB’s) plans to finalize a new risk assessment standard at its August meeting should be welcome news for many practitioners. Risk assessment is a fundamental ...
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 ...
Security terms are sometimes confusing. And like all expressions, sometimes the definition can get subtly changed over time. An example of this is “security assessment” versus “penetration test”. I ...
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