The AICPA Auditing Standards Board (ASB) on Tuesday issued Statement on Auditing Standards (SAS) No. 149, a standard that introduces a risk-based approach to planning and performing a group audit. SAS ...
18 February 2006 OVER 100 professional accountants and members of the Bahrain Chapter of the Institute of Chartered Accountants of India (BCICAI) attended a presentation titled "Corporate Governance ...
The main market opportunities lie in enhancing supplier qualification and auditing skills for dietary supplements, pharmaceuticals, biotech, and medical devices. Companies can benefit from programs ...
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 ...
WASHINGTON (MarketWatch) -- U.S. securities regulators approved a new auditing standard on Wednesday intended to bring a risk-based approach to checks of financial statements. The standard, approved ...
Tax auditors and audit supervisors who are responsible for conducting audits in their current roles or will potentially be handling such roles in their future assignments. This course is designed to ...
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 ...