To bolster the risk assessment process and improve overall audit quality, the AICPA Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) No. 145, Understanding the Entity and ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. David Kindness is a Certified Public ...

Traditional lines of cybersecurity blur when organizations rely on third parties to conduct business. What was once neatly contained and secured within your own perimeter may be more vulnerable in the ...

First for dirt bikes, but not first-of-its-kind legislation. Motorcycles are dangerous; did you know? I'm joking, but also not; a thing that doesn't always come through very well in writing. You'd be ...