The most recent edition of the AICPA’s A&A Focus broadcast, held Sept. 4, provided members with updates on the latest developments in accounting, auditing, and assurance. Hosted by Bob Durak, CPA, ...

The reliance on statistical sampling is becoming an outdated risk in a data-rich world.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 ...

When models attempt to get their way or become overly accommodating to the user, it can mean trouble for enterprises. That is why it’s essential that, in addition to performance evaluations, ...

Big Data is powerful. It can also be daunting. The current data analytic landscape focuses on the use of “scripts” that can identify duplicates and quantitative outliers. Yet, there is little guidance ...