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 Army Audit Agency provides internal audit services for Army operations at all levels. Most of our work involves performance/operational audits in areas such as ...

Audits provide small businesses with third-party opinions on business or financial operations. A common type of audit in business is the financial audit. Business owners use public accounting firms or ...

As such, organizations are making their vendors obtain System and Organization Controls (SOC) attestation reports, as mandated by SSAE 16 and SSAE 18. A SOC report is a verifiable auditing report ...

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, ...

Although the term "audit" can elicit a shudder in a business owner, it is actually a useful and beneficial process that every business should undergo on a regular basis. Audits typically are performed ...

Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Audit partners who issue adverse internal control opinions are ...