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 ...

The Public Company Accounting Oversight Board staff issued guidance Thursday on some of the considerations auditors should have about the relevance and reliability of information they get from ...

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 ...

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 ...

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 ...

In the early days of computers, many people were suspicious of their ability to replace human beings performing complex tasks. The first business software applications were mostly in the domain of ...