The audit industry has been under the microscope over the past few years following a number of high-profile corporate ...
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 ...
Cybersecurity ranks among the top priorities for audit committees, enterprise risk management, and finance and internal audit talent, outside of financial reporting and internal controls, according to ...
Both the first and the second courses of this concentration emphasize the usage of statistics and the interpretation of results towards a modern audit. Audit Analytics course introduces the ...