Recurring points were heard by different stakeholders in sessions throughout the week, underscoring shared priorities – ...

These different objectives really kind of crash into each other,” says Lisa Cooper, founder and CEO of Figure 8 Investment ...

AT Think Firms should start auditing AI algorithms By Martin Mulyadi May 20, 2025, 12:21 p.m. EDT 4 Min Read ...

Well yes. We'd need to know exactly what was happening. I once had a client who pushed the boat out on depreciation. Policy was to depreciate 25% SL, but client just did 10% (and didn't want to change ...

If multiple years may be affected, should materiality consider that? It has been a while since I did an audit, but an auditor has made a statement that doesn't sit right with me. I'm hoping someone ...

‍GHG emissions The reporting of material Scope 1 and Scope 2 emissions is required of large accelerated and accelerated filers. Reporting of Scope 3 (value chain) emissions is not required under the ...

Audit trails are used to create financial statements and are used by auditors in verifying the financial statements. Without audit trails, it would be guesswork as to how a company's operations ...

Setting Audit Materiality, Sample Size, and Audit Sampling in Excel: A Comprehensive Guide for Compliance with Auditing Standards Auditing involves assessing financial statements to ensure accuracy ...

“Where the commission finds materiality through the results process it will order appropriate remedies which in some instances may need specific recounts,” Sy Mamabolo, chief electoral officer ...

By getting started early, companies can more easily engage multiple internal departments — such as legal, audit, finance, and operations functions — on the requirements of CSRD and the ...