The implementation guide includes decision trees, examples, and tools to assist the auditor in determining which entities are affiliates of their financial statement attest client (FSAC). Due to the ...

Mike Westervelt, CPA, is chair of the AICPA Accounting and Review Services Committee (ARSC), and he joins this episode of the JofA podcast to discuss the committee’s role in assisting members. In 2023 ...

Probability estimates, such as that 30% chance of a washout in our decision tree example, are typically generated using a chain of cause/effect models/simulations.

The CDC published six "decision trees" Thursday aimed at helping businesses, communities, schools, camps, daycares and mass transit decide whether it's safe to reopen.