The widespread use of information technology (IT) can introduce various risks that affect financial reporting and the audit process. To assist auditors in identifying and addressing these risks, the ...
Risk assessment is fundamental to audit quality. The AICPA Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) No. 145, Understanding the Entity and Its Environment and ...
Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Audit partners who issue adverse internal control opinions are ...
Risk mitigation is one thing when you own all the resources, but when you start moving data and applications into the cloud, it’s doubly important to understand what the service provider is doing to ...
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