When you hear the term audit, you may immediately think of a team of IRS officers rummaging through your files looking for discrepancies and errors in your business's tax returns. However, financial ...

The authors of “ Eight Habits of Highly Effective Audit Committees” (Sept. 07, page 46) have identified relevant recommendations. However, these recommendations are for an audit committee that is a ...

Editor’s note: This is the third article in a four-part series that is part of a larger initiative the AICPA Auditing Standards Board (ASB) has undertaken to understand and support technology use in ...

Do a post-Christmas receipt audit in Google Sheets to see where your holiday money went, then build a simple January plan, no shame, just math.

This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax ...

Statistical output, e.g. totals or means of a target variable, are often published for subpopulations that are defined by categorical domain variables (such as categories of educational level, ...

The American Institute of CPAs’ Auditing Standards Board has issued a proposed standard on audit evidence to update an older standard and include new technologies such as data analytics and blockchain ...