Tables, named ranges, line breaks, modern functions, and helper columns make Excel formulas easier to read, audit, and fix.

IN BRIEF Public company auditing is a complex and challenging area of accounting practice. The following revisits the authors ...

Over the past few years, much attention has been paid to the issue of global harmonization of generally accepted accounting principles while, at the same time, a much quieter revolution has been ...

The PCAOB has issued new requirements for auditing accounting estimates and fair value measurements and using the work of specialists. The board is seeking comments on the new requirements. As the use ...

Putting flesh on the bones of technological change in auditing begins with talking to the people who will affect that change—and those most affected by it. To that end, one of the most important ...

Companies, government agencies and nonprofit organizations use auditing practices to manage compliance with internal controls. For example, an auditor looks for inconsistencies in financial records.

Auditing in the Department of Methodology allows someone to attend lectures and seminars of certain courses if space allows but without submitting assessed coursework or sitting a final exam. The ...

Discover how AAOIFI sets global Shari’ah standards for Islamic finance, ensuring ethical practices in banking, investment, and governance.