Over the past few months, I have received a number of questions that seem to focus on the difference between a security assessment and a security audit. These are two significantly different things.

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 ...

Manpower audit and assessment activities enable your company to determine if your human resources meet your strategic needs. Quantitative methods allow you to use statistics, numbers and data to ...

The AICPA Auditing Standards Board’s (ASB’s) plans to finalize a new risk assessment standard at its August meeting should be welcome news for many practitioners. Risk assessment is a fundamental ...

To fulfill their oversight responsibilities, audit committees typically evaluate the outside auditor at least annually to determine, in part, whether the auditor should be engaged for the subsequent ...

In an era of increasingly sophisticated financial crimes and evolving regulatory, compliance, and internal audit needs, financial institutions must continuously refine their risk assessment strategies ...

The Public Company Accounting Oversight Board has adopted a set of eight auditing standards related to the auditor s assessment of risk in an audit and response to that risk. Processing Content The ...

The government is facing accusations of a cover-up after refusing to release a report that examined the quality of personal ...