Like professionals in nearly every business on the planet, auditors have suffered a tremendous disruption to their normal operations because of the coronavirus pandemic. But the magnitude of the ...

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 ...

Companies are always trying to do more with less. Senior executives will spend hours designing policies and programs to stretch dollars, resources and reduce costs. Committees are established for such ...

Audit sampling techniques may permit errors or dishonesty to go undetected. Audit sampling occurs when a review of less than 100% of a population occurs. Determining how the size of a population is ...

Risks in accounting and audit firms are most often described by the audit risk model. This model describes how the responsibilities of management and auditors combine to determine the risk of the ...

Audit engagement risk is something all auditors think about and incorporate into their decisions, but recent research suggests that they might not be thinking about it as broadly as they should.

New survey by Protiviti and ISACA finds that organizations further along the digital transformation maturity spectrum have a clear advantage amid the COVID-19 environment MENLO PARK, Calif., Dec. 15, ...

This is a preview. Log in through your library . Journal Information The Journal of Accounting Research publishes original research using analytical, empirical, experimental, and field study methods ...

When auditing a company, auditors use a combination of professional judgment and statistical sampling methods to estimate account balances. Statistical sampling is an efficient way to design samples, ...

The discussion explains why technology decisions affect audit quality and cannot remain operational choices. It concludes that a fiduciary, partner-level CTO role is now structurally ...

MENLO PARK, Calif., Dec. 15, 2020 /PRNewswire/ -- According to a new survey from Protiviti and ISACA, titled "IT Audit Perspectives: Top Technology Risks in 2021," concerns around security, privacy, ...