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 ...

The Environmental Protection Agency's logo is displayed on a door at its headquarters on March 16, 2017, in Washington, D.C. (Photo by Justin Sullivan/Getty Images) The Environmental Protection Agency ...

The AICPA Auditing Standards Board (ASB) issued a proposed standard Thursday that is designed to enhance auditors’ assessment of the risks of material misstatement in an audit of financial statements.

Environmental contamination control is a crucial aspect of sterile pharmaceutical manufacturing, and risk management is needed to guarantee that the necessary control procedures are in place. The risk ...

Whenever the business world embraces new technical innovations or working practices, it must brace for the inevitable wave of cyber-attacks as criminals adapt and find ways to exploit these strategies ...

State lawmakers are debating the PROTECT Act (S2282A). This bill would change the process between arrest and trial by adding a statewide risk assessment step before judges ...

A national spy watchdog has found "a lack of rigour" in the way the Canada Revenue Agency selects charities for audits over terrorism concerns, saying the process introduces risks of bias and ...