IN BRIEF Public company auditing is a complex and challenging area of accounting practice. The following revisits the authors ...

This concentration examines the principles and components governing management information systems with strong emphasis on the importance of internal control within the system. Audit Analytics course ...

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 ...

The Center for Audit Quality has introduced a new guide to assist audit committees at overseeing their companies efforts to comply with the new credit losses accounting standard. The Financial ...

The Center for Audit Quality has issued a new framework to help auditing firms make disclosures about how they promote and monitor the quality of the audits they perform. The CAQ’s Audit Quality ...

Please note: This item is from our archives and was published in 2021. It is provided for historical reference. The content may be out of date and links may no longer function. Accounting for and ...

Accounting, auditing and accountability underpin the transparency and integrity of both private enterprises and public sector institutions. Traditional accounting practices—whether financial, ...

A proposal issued Thursday by the AICPA Auditing Standards Board (ASB) is intended to provide auditors with enhanced guidance on auditing accounting estimates. The proposal is intended to address the ...

Accounting and auditing are both related to finance, but they are not the same thing, and the distinction between them is important to understand. Generally speaking, accounting is defined as managing ...

With five years of experience as a writer and editor in the higher education and career development space, Ilana has a passion for creating accessible, relevant content that demystifies the higher-ed ...

Learn about changes in accounting principles and why businesses make them, as well as the reporting and recording requirements that accompany these changes.