When drafting Statement on Auditing Standards (SAS) No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, the AICPA Auditing Standards Board (ASB) ...

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 ...

The Department of Health and Human Services' Office for Civil Rights is gearing up to resume its HIPAA compliance audit program this year, and auditors will examine business associates as well as ...

The American Institute of CPAs released a new standard to help auditors assess the risks of material misstatement. Processing Content The new Statement on Auditing Standards (SAS) No. 145, aims to ...

Former Auditor General Anand Goolsarran has defended the restricted tendering of audits by the government for state entities arguing that time is of the essence and these are essentially stocktaking ...

The Auditing Standards Board of the American Institute of CPAs has issued a suite of eight new standards on risk assessment that should significantly improve the quality of audits of private companies ...

MANILA, Philippines — The Bangko Sentral ng Pilipinas (BSP) is set to require trust entities to regularly conduct an internal audit to assess their respective operational management, risk management, ...

Will your skilled nursing facility face a HIPAA audit in 2016? Now is the time for SNF providers to test, analyze and remediate any vulnerabilities in HIPAA Security ...