The International Auditing and Assurance Standards Board is looking for feedback on a set of proposed changes to its fundamental standard for audit evidence. Processing Content The current version of ...

Two dialogues advanced “no-duplication” alignment: governance frameworks vs. cryptographically verifiable evidence for ...

The Public Company Accounting Oversight Board approved a new auditor confirmation standard during a meeting Thursday aimed at modernizing the decades-old rules for the use of technology in electronic ...

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 ...

TO HELP AUDITORS COPE WITH THE ISSUES surrounding the explosive growth in information technology use, the ASB issued SAS no. 94, The Effect of Information Technology on the Auditor’s Consideration of ...

Both the first and the second courses of this concentration emphasize the usage of statistics and the interpretation of results towards a modern audit. Audit Analytics course introduces the ...