The American Institute of CPAs has released a new audit guide to help auditors with assessing the fair value of financial instruments. Processing Content The AICPA Audit Guide "Special Considerations ...

For audit committees, expectations are higher than ever and setting the appropriate tone at the top has never been more important, but getting it right is no small undertaking. Shareholders and other ...

The Institute of Internal Auditors has published a new guide to help auditors deal with the challenges of “big data,” the huge volumes of structured and unstructured information that’s being generated ...

The IRS trains its agents on specific audit techniques for different industries and issues. Audit Techniques Guides (ATGs) focus on developing specific guidance for examiners in a particular market ...

The IRS recently surprised tax experts by issuing a new version of its stock compensation auditing guide, which had not been updated since 2015. Developed as an internal manual for IRS employees, it ...

The CA Institute has come up with a revised implementation guide to the auditing standard (SA230) on ‘audit documentation’. This has been done to provide practical implementation guidance to auditors ...