Like professionals in nearly every business on the planet, auditors have suffered a tremendous disruption to their normal operations because of the coronavirus pandemic. But the magnitude of the ...

The Auditing Standards Board issued eight standards with new guidance for auditors assessing risks and controls in financial statement audits. Auditors must consider risk and also determine a ...

An auditor must make key decisions regarding what controls to trust, what controls to inspect and what weight to place on all the tests associated with auditing the financial practices of a company.

The profession now has a clear path toward achieving long-standing goals, including improved accuracy and more meaningful work for new entrants, writes Trullion CEO Artie Minson.

IMGCAP(1)][IMGCAP(2)]Current techniques used by auditors and taught to accounting students to evaluate financial statement information involve audit sampling and performing analytical procedures such ...

External auditors have long been tasked with ensuring financial integrity, detecting fraud and providing an independent opinion on a company's financial statements. Processing Content Now, with the ...

Corporate governance is challenged by an all-too-common problem: translating operational risk into strategic language boards ...

When auditing a company, auditors use a combination of professional judgment and statistical sampling methods to estimate account balances. Statistical sampling is an efficient way to design samples, ...

This is a preview. Log in through your library . Journal Information The Journal of Accounting Research publishes original research using analytical, empirical, experimental, and field study methods ...