STATEMENT ON AUDITING STANDARDS (SAS) no. 96, Audit Documentation, marks the first big change in the requirements auditors must observe when documenting their audit work. It provides general guidance ...

Documenting the nature, timing, extent, and results of your procedures may seem as if it will break your audit budget, but many practitioners have found that this isn’t the case. An AICPA study found ...

Please provide your email address to receive an email when new articles are posted on . Among the 210 TJA cases audited, 2.8% were denied payment. Creation of a template of note for decision to pursue ...