A semi-annual or annual internal audit allows you to gauge the effectiveness of your business's internal control system. Unlike an external audit, which focuses on determining whether financial ...

While audits are not designed to root out every instance of fraud, auditors have a responsibility to detect material misstatements in the company's financial ...

THE ASB ISSUED AN EXPOSURE DRAFT designed to expand audit procedures to address material financial statement fraud. Comments on the proposed changes are due by May 31, 2002. THE ED EMPHASIZES ...

STATEMENT ON AUDITING STANDARDS (SAS) no. 96, Audit Documentation, marks the first big change in the requirements auditors must observe when documenting their audit work. It provides general guidance ...

The regulator stated that good audit documentation not only supports an auditor’s conclusions but is essential for meeting their obligations under Auditing Standard ASA 230 The audit documentation ...

This story appears in the Dec. 7 print edition of Transport Topics. Members of IFTA Inc. approved major changes to some of the fuel tax organization’s documents in a bid to provide truck fleets and ...

The following procedure outlines the process for the Classification division of Human Resources to evaluate positions. If the job description no longer applies to the job duties being performed, a job ...