How to Design Audit Procedures When Evidence Is Electronic. The days of handwritten ledgers and canceled paper checks largely disappeared with the 20th century. Today's auditor inspects, examines ...

For decades, auditors have faced the competing pressures of enhancing audit effectiveness while performing audits more efficiently. By investing more time—and the right procedures—in the planning ...

Any business that uses assets should hold a regular asset inventory audit in order to track important data like the number, condition, and location of all assets. The audit is a cost-effective method ...

A foreign currency business operates in an extremely unpredictable business environment that is dependent on economic and political conditions in different countries. This fluid nature of the business ...

THE ASB ISSUED AN EXPOSURE DRAFT designed to expand audit procedures to address material financial statement fraud. Comments on the proposed changes are due by May 31, 2002. THE ED EMPHASIZES ...

The annual audit of town and school financial records is finally out, offering wide-ranging criticisms of several town accounting procedures. Although most of the town’s attention has focused on a ...

This story appears in the Dec. 7 print edition of Transport Topics. Members of IFTA Inc. approved major changes to some of the fuel tax organization’s documents in a bid to provide truck fleets and ...