When a business is audited, the reviewer job is to ensure that management's assertions in the financial statements are verifiably true. To assess the validity of these claims, the auditor will conduct ...

When unit tests fail, they should clearly explain why. Take advantage of the Fluent Assertions library to write unit test methods that are simple, readable, concise, and expressive. Unit testing is an ...

TO HELP AUDITORS COPE WITH THE ISSUES surrounding the explosive growth in information technology use, the ASB issued SAS no. 94, The Effect of Information Technology on the Auditor’s Consideration of ...

2023 is a transitional year for sustainability data. IFRS, the global accounting standards body, has been remarkably clear: By January 2024, companies should be using accounting-based standards to ...

Inaccurate or falsified financial records are bad for everyone. They are bad for investors deciding if a company is worth their money and bad for managers who make decisions based on what the accounts ...

Please note: This item is from our archives and was published in 2021. It is provided for historical reference. The content may be out of date and links may no longer function. Accounting for and ...