This concentration examines the principles and components governing management information systems with strong emphasis on the importance of internal control within the system. Audit Analytics course ...

Read together, the guidance and policy statement suggest the PCAOB wants consistent, timely implementation across registered ...

Auditing and accounting are two different financial processes that each serve particular purposes for small businesses. In financial terms, accounting encompasses the day-to-day management of ...

While there is some correlation between critical audit matters and critical accounting estimates included in management’s discussion and analysis, it is certainly not a one-to-one relationship, SEC ...

Emerging technologies, like artificial intelligence (AI) and advanced data analytics, can improve audit quality in ...

A proposal issued by the AICPA Auditing Standards Board (ASB) is intended to provide auditors with enhanced guidance on auditing accounting estimates. The proposal is intended to address the ...

For anyone following our profession, it's no surprise that there's been a drastic drop in the number of college students graduating with a degree in accounting, further adding to the years-long ...