The CPA Questionnaire was designed to educate clients while collecting information about risk that accountants can use as a springboard for corrective action. After the client answers a handful of ...

The value of strong questionnaire design, complemented by the task of high-quality sample development, is not fully appreciated. Too often researchers relegate those two essential building blocks of ...

As we previously reported, the HHS Office for Civil Rights (OCR) launched Phase II of its audit program on March 21. Since that time, a significant amount of new information has emerged, including ...

Small-business owners can apply the results of inventory audits to examine their inventory management procedures and recording methods. These audits assure small-business owners that the company's ...

Audit Committee members may be interested in this release issued by the PCAOB in August 2012 designed “to assist audit committees in (1) understanding the PCAOB’s inspections of their audit firms and ...

Bank shareholders value the external audit process but feel the audit firm’s end report is just a bland compliance statement that carries no useful information, according to a review by the Institute ...