The American Institute of CPAs has released a new audit guide to help auditors with assessing the fair value of financial instruments. Processing Content The AICPA Audit Guide "Special Considerations ...

The Institute of Internal Auditors has published a new guide to help auditors deal with the challenges of “big data,” the huge volumes of structured and unstructured information that’s being generated ...

Practitioners have been making use of a resource arising from the IRS’ ongoing audit initiative concerning capitalization rules. The IRS issued Capitalization v. Repairs Audit Technique Guide ...

Forbes contributors publish independent expert analyses and insights. Bruce makes the law and tax code understandable to everyone. The IRS recently surprised tax experts by issuing a new version of ...

As discussed in our previous posts, the Department of Education’s new Audit Guide establishes new audit requirements applicable to for-profit schools and to compliance audits of third-party servicers ...

The Auditing Standards Board issued eight standards with new guidance for auditors assessing risks and controls in financial statement audits. Auditors must consider risk and also determine a ...

The IRS recently updated its Nonqualified Deferred Compensation Audit Techniques Guide. The updated June 2021 Guide (the “2021 Guide”) replaces the previous version published in June 2015 (the “2015 ...

Is your Process Safety Management program ready for an OSHA inspection? This guide walks EHS professionals through all 14 elements of OSHA's 29 CFR 1910.119 standard. It has a comprehensive audit ...