How to Design Audit Procedures When Evidence Is Electronic. The days of handwritten ledgers and canceled paper checks largely disappeared with the 20th century. Today's auditor inspects, examines ...

For decades, auditors have faced the competing pressures of enhancing audit effectiveness while performing audits more efficiently. By investing more time—and the right procedures—in the planning ...

A foreign currency business operates in an extremely unpredictable business environment that is dependent on economic and political conditions in different countries. This fluid nature of the business ...

Any business that uses assets should hold a regular asset inventory audit in order to track important data like the number, condition, and location of all assets. The audit is a cost-effective method ...

THE ASB ISSUED AN EXPOSURE DRAFT designed to expand audit procedures to address material financial statement fraud. Comments on the proposed changes are due by May 31, 2002. THE ED EMPHASIZES ...

In prior articles we have discussed the importance of safety programs, how to implement them correctly, and how to “measure” them using leading and lagging indicators. Inspection of the workplace is ...

The regulator stated that good audit documentation not only supports an auditor’s conclusions but is essential for meeting ...

This story appears in the Dec. 7 print edition of Transport Topics. Members of IFTA Inc. approved major changes to some of the fuel tax organization’s documents in a bid to provide truck fleets and ...

CMS is boosting efforts to curb unnecessary treatments through a demonstration project that will assess the appropriateness of certain procedures before issuing payments. In November, the agency ...