Why don’t we talk about cost per key control? This simple question goes to the heart of what is wrong with many current Sarbanes-Oxley Act compliance endeavors. Most companies are too tied up with ...
The coronavirus pandemic has raised a number of questions about how to properly audit financial statements when internal controls have changed due to dramatic changes in an entity’s business volume ...
The most recent edition of the AICPA’s A&A Focus broadcast, held Sept. 4, provided members with updates on the latest developments in accounting, auditing, and assurance. Hosted by Bob Durak, CPA, ...
WASHINGTON —The Securities and Exchange Commission Tuesday approved a pair of updates forwarded by the Public Company Accounting Oversight Board aimed at strengthening the general responsibilities of ...
IN BRIEF Public company auditing is a complex and challenging area of accounting practice. The following revisits the authors ...