Auditors use different audit procedures to test management's assertions about a company's financial statements. The techniques employed depend upon the strength of the evidence desired, requirements ...

The Army Audit Agency provides internal audit services for Army operations at all levels. Most of our work involves performance/operational audits in areas such as ...

Here’s a quick breakdown of formal and informal audits: Audit (formal) – the annual ritual of providing objective evidence that a quality system is established, followed and effective. A good quality ...

The American Institute of CPAs’ Auditing Standards Board has released a new standard for audit evidence for private companies, updating the existing standards in recognition of the increasing role ...

STATEMENT ON AUDITING STANDARDS (SAS) no. 96, Audit Documentation, marks the first big change in the requirements auditors must observe when documenting their audit work. It provides general guidance ...

If your company gets an unqualified audit opinion, that's good news. It doesn't mean the auditor's unqualified, it means they've gone over your financial statements and have no reservations: your ...

AN INCREASE IN AUDITOR CHANGES HAS LED t o an increase in reaudits, raising unique practice considerations for the CPAs that perform them. Reauditors can use the guidance in SAS no. 84, Communications ...

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 ...

American Institute of CPAs chief auditor Bob Dohrer and AICPA Auditing Standards Board chair Tracy Harding discussed AICPA’s progress on some recent audit and attest standards during the Engage 2020 ...