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 ...

At companies where internal audit and risk processes are maturing, they are now honing their operations to become more efficient and effective. It all starts with strong, open, trusting relationships ...

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 ...

Tracy Harding, CPA, was on his way to work and looking forward to completing an audit he was working on. But on the way in, he heard a news report that changed the objective of his day. A local ...

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 ...

New survey by Protiviti and ISACA finds that organizations further along the digital transformation maturity spectrum have a clear advantage amid the COVID-19 environment MENLO PARK, Calif., Dec. 15, ...

IN May, which was Internal Audit Awareness Month, we reflected on the growing importance of internal audit in strengthening ...

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On September 23, 2025, the California Office of Administrative Law (OAL) approved the final regulations proposed by the California Privacy Protection Agency (CPPA) on ...