New research performed with the help of the AICPA’s Assurance Research Advisory Group has provided new insights on ways to improve quality in group audits. The research shows that when key planning ...
NEW YORK--(BUSINESS WIRE)--The next profile in the Wolters Kluwer Tax & Accounting series showcasing future-ready firms that are achieving peak performance by embracing digital transformation ...
Academic research in internal audit provides best practices and pertinent information for external and internal auditors. Below, we summarize recent internal audit research from leading academic ...
Responding to widespread taxpayer concerns regarding audit procedures, the Bureau of Internal Revenue (BIR) took a decisive step by suspending tax audits in November. This strategic pause allowed the ...
The pandemic has taught auditors that they can do their work remotely. By now, most audit teams have made changes to how they audit, and hopefully, when they make those changes, they are considering ...
Risk-based audit needs a reset to enterprise risk and value auditing. When I became a chief audit executive (CAE) for the first time in 1990, I determined a risk-based approach was inadequate. A ...