The American Institute of CPAs has released "Audit Sampling," a newly updated audit guide containing the latest requirements and practices for auditors. The institute has updated the guide for the ...
Like professionals in nearly every business on the planet, auditors have suffered a tremendous disruption to their normal operations because of the coronavirus pandemic. But the magnitude of the ...
The student file sample is a central part of compliance audit testing. The student-specific Title IV requirements and institutional policies are tested using this group of sampled records. The new ...
It is my painful duty to retrace the steps in the audit of US$7.3 billion of Exxon’s expenses for the period 2018-2020, relative to the Liza-1 and Liza-2 oil projects. There is no choice but to walk ...
The California Department of Tax and Fee Administration held its second interested parties meeting concerning the Department’s proposed revisions to its sales and use tax Audit Manual Chapter 13 ...
Summary: A new monumental research paper that was begun in January 2009 is now finished. “Checking election outcome accuracy – Post-election audit sampling” significantly advances and improves upon ...