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The reliance on statistical sampling is becoming an outdated risk in a data-rich world. UK audit firms must transition to full-population testing and continuous assurance, shifting the auditor's role ...

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 Auditing Standards Board (ASB) issued for public comment a proposed standard addressing the auditor’s responsibilities relating to fraud. The ASB voted in May to issue the exposure draft of ...

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 ...

In the past few years, artificial intelligence has gone from being the prerogative of technical teams to a general use tool. While AI once worked behind the scenes—powering consumer products, for ...

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 AI-driven financial ecosystems demand new levels of scrutiny and expertise, something that cannot be done with outdated manual ...

The county’s internal auditor reported that in a sampling of contracts and expenditures paid for with American Rescue Plan Act dollars, Orange County had complied with all federal monitoring rules and ...

As an undergraduate student, Helen Spiropoulos did two internships at Deloitte in the areas of Audit and then Consulting (Strategy and Operations). Rebecca L. Bachmann does not work for, consult, own ...

It's rare IRS agents will come knocking on your door to perform an audit these days. Most audits are now done via mail or in person at an IRS office or the taxpayer's place of business, but they're ...