Small businesses hold a wide variety of assets, which make up a large portion of a new company's balance sheet. During an audit, the audit team is required to verify management's assertion that these ...

Auditability goes hand in glove with accountability and equipment-on-hand readiness. The tenets of our Command Supply Discipline Program (CSDP) are the foundation for ensuring we have the assets ...

Auditors use different audit procedures to test management's assertions about a company's financial statements. The techniques employed depend upon the strength of the evidence desired, requirements ...

The introduction of Statement on Auditing Standards (SAS) No. 145, "Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement" (SAS 145) last December marked a ...

Software Quality Assurance: Integrating Testing, Security, and Audit This excerpt focuses on the conceptual aspects of defect management, including the basic concepts of a defect, how to manage ...