Professional auditing can turn narrative into evidence, lower the cost of capital and help protect both sides from preventable mistakes.

The AICPA is making changes in both auditing and assurance services. The Service Organizations Task Force of the AICPA’s Auditing Standards Board has developed an illustrative dual opinion service ...

Discover how negative assurance works in auditing, confirming accuracy without contrary evidence, and why it's vital when ...

The International Auditing and Assurance Standards Board and the International Ethics Standards Board for Accountants formally launched their sustainability assurance, reporting and ethics standards ...

Although emerging blockchain technology may significantly change financial statement auditing, accounting professionals will continue to have an important role in the audit and may see new ...

ESG and sustainability data are increasingly used by investors, regulators, customers, employees, and other stakeholders to assess the sustainability and value of a company. This expanded use has ...

Guidelines for an external audit to ensure quality assurance specify the policies and procedures associated with assessing and verifying the reported data. In contrast, internal audit guidelines ...

Over the past few years, much attention has been paid to the issue of global harmonization of generally accepted accounting principles while, at the same time, a much quieter revolution has been ...

For decades, audit and security teams have relied on a familiar map: users inside the perimeter were trusted, those outside were not. But that map no longer matches reality. Data lives in the cloud, ...

The role of external auditing and assurance including the application of professional, ethical and technical requirements, and current auditing research issues. The fourth number of the course code ...

VeritasChain today unveiled its Verifiable AI Provenance Framework (VAP) architecture, published new research on verifiable ...