Advisory and audit solutions provider Fieldguide released Field Agents for Financial Audits, which comes with an agentic AI "Audit Testing Agent" to automatically execute the testing workflow ...
The Center for Audit Quality has released a paper setting out an approach to developing audit quality indicators, which it will be pilot-testing with several auditing firms and audit committees. The ...
Internal Audit identifies all auditable activities and relevant risk factors, and assesses their significance through an annual risk assessment, utilizing the Committee of Sponsoring Organization's ...
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 ...
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