Summary: A new monumental research paper that was begun in January 2009 is now finished. “Checking election outcome accuracy – Post-election audit sampling” significantly advances and improves upon ...

The American Institute of CPAs has released "Audit Sampling," a newly updated audit guide containing the latest requirements and practices for auditors. The institute has updated the guide for the ...

Audits are an important part of a compliance program and help monitor compliance obligations, identify non-compliance, and quantify overpayments. But, planning the audit is often just as important as ...

IMGCAP(1)][IMGCAP(2)]Current techniques used by auditors and taught to accounting students to evaluate financial statement information involve audit sampling and performing analytical procedures such ...

Five weeks after Afghanistan's presidential elections, it's still unclear who will lead the country. A preliminary tally suggests that incumbent Hamid Karzai is the winner, with 54 percent of the vote ...

It is my painful duty to retrace the steps in the audit of US$7.3 billion of Exxon’s expenses for the period 2018-2020, relative to the Liza-1 and Liza-2 oil projects. There is no choice but to walk ...

Like professionals in nearly every business on the planet, auditors have suffered a tremendous disruption to their normal operations because of the coronavirus pandemic. But the magnitude of the ...

Internal auditors have a strong desire to know more about emerging technologies and improve the way they use technology to perform their duties, a new survey shows. Mobile applications and social ...

Payroll can account for 50 percent of the expenses for a small business, so it makes sense to audit your payroll on a regular basis. A good time frame for scheduling a payroll audit is at the end of ...

Fred Norman, Head of Audit at Harold Sharp, discusses the role of technology when it comes to getting the most out of your audit. The auditing profession, along with the rest of the business world, is ...