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 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 ...
Sometimes disasters can’t be averted, but they can still be recovered from. Planning for the worst keeps the impact to a minimum Few businesses are able to effectively function when IT systems fail, ...
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