The American Institute of CPAs’ Auditing Standards Board has released a new standard for audit evidence for private companies, updating the existing standards in recognition of the increasing role ...

Editor’s note: This is the fourth article in a four-part series that is part of a larger initiative the AICPA Auditing Standards Board (ASB) has undertaken to understand and support technology use in ...

This concentration equips students with skills and tools required to examine and evaluate an organization's information technology infrastructure, policies and operations. It focuses on the process of ...

Remember finding out you could use a calculator for your high school algebra test? A calculator can do some amazing things with numbers, but the thing is, you still had to input the correct numbers ...

The Public Company Accounting Oversight Board intends to update some of its older auditing standards, some of which it inherited two decades ago from the American Institute of CPAs after passage of ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. In an era defined by rapid changes and complex challenges ...

The standards update was approved by the Auditing Standards Board, a standard-setting body of the AICPA.

Digital transformation and the proliferation of e-commerce have fundamentally altered the way financial data is recorded, processed, and transmitted. As a cornerstone of financial integrity, the ...