Professional auditing can turn narrative into evidence, lower the cost of capital and help protect both sides from preventable mistakes.

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

Discover how negative assurance works in auditing, confirming accuracy without contrary evidence, and why it's vital when ...

The PCAOB has issued new requirements for auditing accounting estimates and fair value measurements and using the work of specialists. The board is seeking comments on the new requirements. As the use ...

Over the past few years, much attention has been paid to the issue of global harmonization of generally accepted accounting principles while, at the same time, a much quieter revolution has been ...

Real estate investment trusts have become increasingly prevalent in the investment landscape, offering investors a vehicle to access diverse real estate assets and income streams. Processing Content ...

The revised International Standard on Auditing (ISA) 240, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements comes in response to greater scrutiny and concern around ...

The security of any organization's data and systems can often be compromised by seemingly benign entities—third-party contractors, vendors and outsourced service partners. While these external ...

Companies, government agencies and nonprofit organizations use auditing practices to manage compliance with internal controls. For example, an auditor looks for inconsistencies in financial records.

Auditing in the Department of Methodology allows someone to attend lectures and seminars of certain courses if space allows but without submitting assessed coursework or sitting a final exam. The ...