Please note: This item is from our archives and was published in 2001. It is provided for historical reference. The content may be out of date and links may no longer function. uditors perform ...

The financial information company Sageworks has introduced two new modules for its Analytical Procedures software that will help accounting firms automate audit work for government entities and ...

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 ...

As part of a financial audit, the auditor must assess the inherent risk associated with the revenue cycle and perform tests to determine it is relatively free of ...

The importance of developing an audit program that includes thorough procedures to audit cash balances, or cash receipts, is important because it can affect an organization's profits. The auditor must ...

The report is the culmination of an internal audit, where the internal auditors describe what they found, provide evidence of the issues that were detected, and the corrective action that they ...