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 ...

The AICPA Auditing Standards Board (ASB) on Tuesday issued Statement on Auditing Standards (SAS) No. 149, a standard that introduces a risk-based approach to planning and performing a group audit. SAS ...

Editor’s note: The author is technical director of the AICPA Center for Plain English Accounting. Addressing audit risk in financial statements with high levels of substantive procedures toward the ...

Tax auditors and audit supervisors who are responsible for conducting audits in their current roles or will potentially be handling such roles in their future assignments. This course is designed to ...

The Committee of Sponsoring Organizations of the Treadway Commission released a new paper Wednesday on uniting COSO’s enterprise risk management framework with “agile” practices in internal auditing ...

WASHINGTON (MarketWatch) -- U.S. securities regulators approved a new auditing standard on Wednesday intended to bring a risk-based approach to checks of financial statements. The standard, approved ...

DUBLIN--(BUSINESS WIRE)--Research and Markets has announced the addition of the "Risk Based Internal Auditing (RBIA): 2-day Comprehensive Training Workshop 2015" conference to their offering. Risk ...

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 ...