Discover auditing career paths, educational requirements, and types of auditors. Learn how stricter regulations make auditing a high-demand profession.

The coronavirus pandemic has raised a number of questions about how to properly audit financial statements when internal controls have changed due to dramatic changes in an entity’s business volume ...

Financial statements comprise three important written records: the cash flow statement, the income statement and the balance sheet. Companies furnish financial statements to provide information on ...

In the early days of computers, many people were suspicious of their ability to replace human beings performing complex tasks. The first business software applications were mostly in the domain of ...

The value of strong questionnaire design, complemented by the task of high-quality sample development, is not fully appreciated. Too often researchers relegate those two essential building blocks of ...

The Public Company Accounting Oversight Board released a staff publication highlighting problems it's seeing with audits of journal entries. Processing Content The publication, Audit Focus: Journal ...