Risk-based audit needs a reset to enterprise risk and value auditing. When I became a chief audit executive (CAE) for the first time in 1990, I determined a risk-based approach was inadequate. A ...

The AICPA Auditing Standards Board (ASB) on Tuesday issued Statement on Auditing Standards (SAS) No. 149, a standard that introduces a risk-based approach to planning and performing a group audit. SAS ...

The Committee of Sponsoring Organizations of the Treadway Commission released a new paper Wednesday on uniting COSO’s enterprise risk management framework with “agile” practices in internal auditing ...

In a recent Hayes Management Consulting blog, Carrie Walters-Derksen and Susan Horahan explain why risk-based auditing may be the right choice for your organization. In a recent survey of Chief Audit ...

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 ...

Regulators require that financial services companies take a risk-based approach (RBA) to maintain compliance, which can seem like a heavy burden on businesses in terms of costs, workforce and ...

Tax auditors and audit supervisors who are responsible for conducting audits in their current roles or will potentially be handling such roles in their future assignments. This course is designed to ...

MDR, MDSAP, and FDA audits demand rigorous preparation, lifecycle traceability, and risk-based compliance for global market ...

Check out Taxmann's Audit of Financial Statements which is a comprehensive guide that assists auditors conducting financial statement audits, covering every step from auditor appointment to audit ...

18 February 2006 OVER 100 professional accountants and members of the Bahrain Chapter of the Institute of Chartered Accountants of India (BCICAI) attended a presentation titled "Corporate Governance ...