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 Audit Society has been very influential in our thinking and in Treasury thinking. I was seconded to Lord Sharman's Review of Audit and Accountability for central government and I know at that time ...

An internal audit helps a company ensure it has the proper controls, governance and risk management processes in place, according to the Institute of Internal Auditors. By nature, it's an independent ...

The latest update is out from CLP Holdings ( (HK:0002) ).

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