Objectives to describe the evolution of anxiety during the COVID-19 pandemic in France and to assess whether it differed according to pre-existing alcohol misuse. Design A prospective longitudinal ...

The Pentagon failed its financial audit for the eighth consecutive year, the Defense Department said Friday, highlighting the ongoing systemic challenge the nation’s largest federal agency faces in ...

Emerging technologies, like artificial intelligence (AI) and advanced data analytics, can improve audit quality in significant ways. As the regulatory overseer of public-company audits, the Public ...

Ernst & Young expects to achieve its lowest U.S. auditing shortfall rate in 16 years after working to improve its practices by shedding dozens of audit clients, setting up centralized support teams ...

The AICPA updated its digital assets practice aid to assist practitioners with scenarios involving crypto lending and borrowing. Accounting for and Auditing of Digital Assets features a new chapter in ...

Wall Street has learned the hard way that black-box models can wreck balance sheets. Enron's off-ledger special-purpose entities fooled analysts because auditors lacked the tools, or the will, to ...

The Government Accountability Office’s audit examines DOGE’s handling of data at a number of federal agencies, according to sources and records reviewed by WIRED. The Government Accountability Office ...

The largest U.S. accounting firms had fewer deficiencies in their audits of public companies’ 2023 financial statements compared with the previous two years, the results for which their regulator had ...

Seemingly unknown in the world of auditing, the age of AI is dawning. AI-driven financial ecosystems demand new levels of scrutiny and expertise, something that cannot be done with outdated manual ...

Five high-level strategic initiatives serve as the backbone of the AICPA Auditing Standards Board’s (ASB’s) proposed 2026–2030 strategic plan. The initiatives help the ASB serve its mission, which is: ...