When Ed Wilkins, CPA, talks to audit committees about adding data analytics to the audit process, he explains to them that it usually takes three years for investment in a complex audit analytic to ...
In this, the first in a two-part series, we walk through the initial steps businesses need to take to mobilize their data: a data audit and data consolidation. It has been argued that “data is the ...
The American Institute of CPAs’ Auditing Standards Board has issued a proposed standard on audit evidence to update an older standard and include new technologies such as data analytics and blockchain ...
A data storage strategy that addresses data sovereignty builds on the classification of data in the data audit to limit what data can go where. As part of the classification process, data will be ...
CPAs CAN USE DATA ON AUDIT MALPRACTICE claims filed with CNA, which underwrites 22,000 CPA firms in the AICPA professional liability insurance program, to help them avoid high-cost claims when they ...
ESG and sustainability data are increasingly used by investors, regulators, customers, employees, and other stakeholders to assess the sustainability and value of a company. This expanded use has ...
An analytical review in accounting is used by auditors to assess the reasonableness of account balances. Examples of analytical reviews of financial statements broadly include vertical and horizontal ...
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