Editor’s note: The author is technical director of the AICPA Center for Plain English Accounting. Addressing audit risk in financial statements with high levels of substantive procedures toward the ...

The European Commission’s health and safety unit has published two reports on improving microbial food safety in Slovakia and Malta. The DG Sante audit of Slovakia, carried out in September 2023, was ...

Peer reviews that monitor compliance with professional standards provide insights into what to look out for in not-for-profit audits to avoid deficiencies. These insights are particularly valuable ...

On July 15, 2025, the Centers for Medicare & Medicaid Services (CMS) released an Audit and Enforcement Report summarizing its annual Medicare Advantage (Part C) and Prescription Drug (Part D) program ...