Evaluating the strength of audit evidence is a primary activity of auditors, but little is known of the factors that affect these evaluations. This article identifies and investigates two factors that ...

How auditors assess and respond to risks of material misstatement in the financial statements, including the risk of fraud, is a critical component of audit quality. New research supported by the ...

Because business volume and activities have changed significantly for many clients, auditors face new challenges related to auditing with changes in internal control. Here’s how practitioners can ...

Testing of corporate internal controls and mark-to-market accounting remain the primary trouble spots for public company auditors around the world. In a compilation of audit inspections by 30 ...