Auditing and accounting are both key parts of your business's financial record-keeping process, but they're somewhat different in focus. Accounting is the much broader field, and it includes ...

The American Institute of CPAs (AICPA) has released a revised edition of its practice aid, Accounting for and Auditing of ...

The security of any organization's data and systems can often be compromised by seemingly benign entities—third-party contractors, vendors and outsourced service partners. While these external ...

The American Institute of CPAs' Auditing Standards Board adopted new guidance governing the auditor's responsibility for identifying fraud or suspected fraud.

The COVID 19 pandemic dramatically altered the day-to-day existence of most companies. Though businesses may have had remote-work contingency plans in place, few could have expected the need to ...

For this work, the researchers focused solely on the auditing of corporate income taxes as reported in financial statements, because this aspect of auditing is fairly uniform across all industry ...

Companies, government agencies and nonprofit organizations use auditing practices to manage compliance with internal controls. For example, an auditor looks for inconsistencies in financial records.

Halie Creps, CPA, chair of the AICPA Auditing Standards Board, joined the JofA podcast to discuss the ASB’s refreshed 2026–2030 strategic plan and its focus on responsiveness, collaboration, and ...

If you are a small or medium-sized enterprise (SME) trying to grow, you are probably already familiar with auditing. An audit is the process of independently reviewing and verifying a company's ...

Following the collapses of Patisserie Valerie, Carillion and BHS, the auditors were heavily criticised in the media for signing off on the financial accounts published by each of these companies ahead ...