An audit can be an unpleasant surprise, or it can be a welcome opportunity to get your organization's affairs in order. While some audits – such as those performed by the IRS – come as a surprise, ...
An external audit focuses on a company's performance and compliance, specifically in the areas of accounting and finance. Accounting records are commonly examined in an external audit to make sure no ...
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 ...
Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...
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 ...
In the November 2012 issue of EHS Today, I introduced the concept of the safety sweep audit as a supplemental tool for the detailed safety inspection mechanism commonly used in industry. The article ...
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