Audit engagement risk is something all auditors think about and incorporate into their decisions, but recent research suggests that they might not be thinking about it as broadly as they should.

Parkview Health revamps internal audit by aligning enterprise risk management to provide leaders a unified view of organizational risk and ...

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 ...

Traditional model validation assumes a model can be tested in isolation, signed off, and then left unchanged. That approach ...