In the early days of computers, many people were suspicious of their ability to replace human beings performing complex tasks. The first business software applications were mostly in the domain of ...
STATEMENT ON AUDITING STANDARDS (SAS) no. 96, Audit Documentation, marks the first big change in the requirements auditors must observe when documenting their audit work. It provides general guidance ...
The Center for Audit Quality has released a paper setting out an approach to developing audit quality indicators, which it will be pilot-testing with several auditing firms and audit committees. The ...