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 ...

An audit is an inspection of a company's accounting records, usually done by an independent certified public accountant. Audits are performed in an effort to determine whether a business is ...

Institutions with federal research dollars, particularly from the National Science Foundation (NSF), know they may be subject to an audit by the funding agency’s Office of Inspector General (OIG). NSF ...

The Public Audit Act 2007 gives the Controller of Budget and the Auditor-General the mandate to audit all public entities and provide a qualified opinion to Parliament at least once every financial ...

As governments look to regulate the online world, the scrutiny of the algorithms that sit behind popular websites and apps is only going to increase. With doubts over whether self-regulation can ever ...