5 articles
Audit & AssuranceAn audit that was performed well but documented thinly is indistinguishable, in a file, from one that was not performed at all. SA 230 defines the difference, and it is the standard peer reviewers and inspectors read your work against.
Audit & AssuranceSince 2018 an auditor in India answers to one of two bodies depending on who the client is. Here is where the line falls, what powers each side holds, and why the two have been in open disagreement.
Audit & AssuranceA peer review certificate has quietly become a precondition for whole categories of audit work. Here is what the review examines, how a practice unit prepares, and why most observations are about documentation rather than judgement.
Audit & AssuranceQualified, adverse and disclaimer opinions can look similar from a distance but rest on different tests entirely. Here is what materiality and pervasiveness actually decide.
Audit & AssuranceCARO 2020 asks auditors to report on far more than CARO 2016 ever did, from whistle-blower complaints to a company's ability to pay its bills next year.