Forbes contributors publish independent expert analyses and insights. Dr. Lance B. Eliot is a world-renowned AI scientist and consultant. Are you familiar with this classic nursery rhyme: Old Mother ...

Auditing is a highly sensitive task and one that has high standards. Not only is the information handled during an audit sensitive, but an auditor has the responsibility to be honest and accurate in ...

Recently, a group of prominent corporate executives, including Warren Buffett and Jamie Dimon, as well as investment managers and institutional investors, issued a set of “Commonsense Principles of ...

The PCAOB is seeking feedback on its release Tuesday of a proposal focused on modernizing core auditing principles and responsibilities for public companies. AS 1000, General Responsibilities of the ...

I spent more than an hour with PricewaterhouseCoopers chairman Dennis Nally on Thursday, and I’m still trying to understand what he said. This may be important because PwC is the biggest of the Big 4 ...

Proposed changes to guidance followed by internal auditors include a new mission statement and a set of 12 core principles that highlight what effective internal auditing looks like in practice. The ...

The Auditing and Attestation (AUD) section of the CPA exam often emerges as a mixed bag of perceptions — some candidates find it deceptively easy, while others deem it particularly challenging.

Technology has wrought many a change in your average accounting firm — completely revamping tax prep and bookkeeping — but it has had much less impact on the audit function over the past two decades.

Hans von Spakovsky is an authority on a wide range of issues—including civil rights, civil justice, the First Amendment, immigration. Conducting comprehensive election audits should be a routine ...