The annual audit plan outlines the audit projects and consulting activities that will be performed by the Office of Auditing and Consulting Services for the fiscal year. The plan is prepared using a ...

For decades, auditors have faced the competing pressures of enhancing audit effectiveness while performing audits more efficiently. By investing more time—and the right procedures—in the planning ...

An audit is the highest level of assurance a CPA firm can provide that the financial statements follow the generally accepted accounting principles (GAAP), or some other reasonable basis of accounting ...

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 ...

The Case Western Reserve’s Board of Trustees and management place assets at risk to achieve established priorities and goals. A key function of the Office of Internal Audit Services is to understand, ...

The University at Buffalo fully cooperates with and assists external auditors and investigators. The UB Internal Audit Office is the designated point of contact and coordinates external audit activity ...

Financial statements comprise three important written records: the cash flow statement, the income statement and the balance sheet. Companies furnish financial statements to provide information on ...