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 ...

The last thing auditors want to do is sign off on financial statements that aren't correct. To avoid this situation, auditors when designing audit procedures evaluate the risk of the company ...

Risk-based audit needs a reset to enterprise risk and value auditing. When I became a chief audit executive (CAE) for the first time in 1990, I determined a risk-based approach was inadequate. A ...

Check out Taxmann's Audit of Financial Statements which is a comprehensive guide that assists auditors conducting financial statement audits, covering every step from auditor appointment to audit ...

Tax auditors and audit supervisors who are responsible for conducting audits of small, medium and large enterprises for tax administrations in the South Asia Region. Participant should have worked in ...

The Army continues to make deliberate, measurable progress in strengthening financial stewardship, improving auditability, and modernizing its ...

Testing payroll during an audit can be a tedious manual process, the kind of grunt work that has long been viewed as the “dues” paid by young auditors before they advance in their careers. Recently, ...

Income tax audit officers and audit managers working in verification units within the Central Board of Direct Taxes of India (CBDT). No formal qualifications are necessary, but participants should ...