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 ...
The AICPA Auditing Standards Board’s (ASB’s) plans to finalize a new risk assessment standard at its August meeting should be welcome news for many practitioners. Risk assessment is a fundamental ...
the business derives 50 percent or more of its annual revenues from selling or sharing consumers’ personal information in the preceding calendar year, or one of three proposed thresholds are met, ...
Security terms are sometimes confusing. And like all expressions, sometimes the definition can get subtly changed over time. An example of this is “security assessment” versus “penetration test”. I ...
Where capital subsidy was not received in the relevant year and no addition followed, reopening lacked basis. Mechanical reliance on audit objections was held ...
An independent multi-system assessment confirms the first publicly available, reproducible FIX Protocol audit evidence pack ...
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