The SEC's 2026 examination priorities reveal a significant shift: Concerns about cybersecurity and AI have displaced ...

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 ...

Calendar year 2023 audits will require auditors to follow revised risk assessment guidance. Changes to the concept of significant risk may impact how you perform risk assessment procedures and how you ...

To improve resilience and business continuity in the face of pandemics, wars, natural disasters and other vulnerabilities in global supply chains, businesses are adopting comprehensive supplier ...

With the proposal pointing to "inherent risk," a Florida House panel approved a bill that would help shield campground owners from lawsuits about people getting injured or killed while camping.

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 ...