Audit risk assessments and sampling procedures may need to change as a result of the coronavirus pandemic, according to Lynford Graham, CPA, Ph.D.

It is my painful duty to retrace the steps in the audit of US$7.3 billion of Exxon’s expenses for the period 2018-2020, relative to the Liza-1 and Liza-2 oil projects. There is no choice but to ...

Adequate post-election audit sampling is crucial because analyzing discrepancies found in too-small samples can determine little except that the sample size is inadequate.

SOUTH BEND — St. Joseph County election officials have conducted an audit of three races in this fall’s elections and found at least a 99% confidence level in each of them — well, actually ...