Auditing is undergoing a seismic shift, largely driven by the relentless march of technology. Driven by many of the same pressures and challenges facing the industry, auditors are moving away from ...

Faced with a complex regulatory landscape and intense public and investor scrutiny, financial institutions could use an ...

The sales and collections cycle in a business refers to the set of processes that begin when a customer purchases goods or services and ends when your business receives payment in full. As part of the ...

The Securities and Exchange Commission has approved the Public Company Accounting Oversight Board’s new standard on auditing related party transactions and significant unusual transactions. The PCAOB ...

The top-side journal entry is most susceptible to fraud by management override. It’s possible to make adjustments in subledgers, but this requires collusion with other organizational departments, ...

The primary objective of an audit of the books is to validate the financial information management provides. Employees, owners and potential investors rest easier knowing that accounting professionals ...