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 ...

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 ...

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 ...

The use of blockchain technology brings with it a number of risks that prudent auditing and accounting professionals must smartly manage. It’s all described in a new risk matrix released jointly by ...

WE have been asking the Bureau of Internal Revenue (BIR) to implement a fair, transparent and risk-based audit program. Under existing regulations, the BIR supposedly adopts and implements a program ...