Studies of former partners of audit firms that have assumed management positions at audit clients have raised concerns, at least pre-SOX, about potentially lower audit quality, perhaps reflecting ...
As discussed in our previous posts, the Department of Education’s new Audit Guide establishes new audit requirements applicable to for-profit schools and to compliance audits of third-party servicers ...
Opportunities, Architecture, and Challenges: A Systematic Review,” published in Account Audit, the authors argue that AI is expanding audit coverage and improving anomaly detection, while also ...