Please note: This item is from our archives and was published in 2020. It is provided for historical reference. The content may be out of date and links may no longer function. The new ...

The International Auditing and Assurance Standards Board is looking for feedback on a set of proposed changes to its fundamental standard for audit evidence. Processing Content The current version of ...

The Public Company Accounting Oversight Board staff issued guidance Thursday on some of the considerations auditors should have about the relevance and reliability of information they get from ...

Auditors use different audit procedures to test management's assertions about a company's financial statements. The techniques employed depend upon the strength of the evidence desired, requirements ...

Issues such as the use of emerging technologies and the application of professional skepticism are addressed in a new audit evidence standard proposed by the AICPA Auditing Standards Board (ASB).

The days of handwritten ledgers and canceled paper checks largely disappeared with the 20th century. Today's auditor inspects, examines and relies on a financial trail made up of partially or even ...

To audit the proportion of interventions in emergency ophthalmology that are evidence based and to determine whether the quality of care can be improved. Audit of diagnosis–intervention pairs was ...