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 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 ...
Annually, we perform a campus wide risk assessment, with the support of Internal Audit and the University’s Compliance Program. We embraces a holistic strategy for risk identification, utilizing a ...
Reoccurring PCAOB findings with an increasing deficiency rate, in 2020, 2021, and 2022, included revenue, business combinations, and inventory. 2 Critical audit matters (CAMs) and audit committee ...
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 ...
The "Auditing and Qualifying Suppliers and Vendors: An Effective Risk-based Approach (Mar 3rd - Mar 5th, 2026)" training has ...
Annual Audit Plan – An annual audit plan is developed by the Director of Internal Audit based on a university-wide assessment of risk and where Internal Audit can make the greatest impact. Input from ...
Diana Shaw of Wiley Rein LLP discusses a recent Department of Defense Office of Inspector General audit that identified ...
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