Over the past few months, I have received a number of questions that seem to focus on the difference between a security assessment and a security audit. These are two significantly different things.

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 ...

Manpower audit and assessment activities enable your company to determine if your human resources meet your strategic needs. Quantitative methods allow you to use statistics, numbers and data to ...

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 ...