Data is more than just information. In the age of analytics-as-a-service, it's a valuable asset. The Big Data and analytics market has a value of $274 billion globally. A significant part of that ...

A few years ago, I sat in on the closing meeting of an aerospace supplier's AS9100 surveillance audit. The auditor ask ...

The Public Company Accounting Oversight Board intends to update some of its older auditing standards, some of which it inherited two decades ago from the American Institute of CPAs after passage of ...

Quarter close is where “good enough” data habits go to die. A finance lead does not ask why a number changed because ...

The chair of the Public Company Accounting Oversight Board, Erica Williams, said Thursday that the PCAOB is working on updated auditing standards and stricter enforcement and audit firm inspections, a ...

What is audit quality? This is not meant as a philosophical question, but rather as one that can be answered through ...

In a world replete with regulations and threats, organizations today have to go well beyond just securing their data. Protecting this most valuable asset means that companies have to perpetually ...

STATEMENT ON AUDITING STANDARDS (SAS) NO. 101, Auditing Fair Value Measurements and Disclosures, gives auditors guidance on understanding how an entity’s management calculates fair value and on ...

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Environmental, social, and governance (ESG) reporting has evolved from a voluntary public-relations exercise into a regulatory and investor expectation. Companies now publish sustainability data ...

As climate-related risks and policy changes continue to impact companies and sectors around the world, investors’ already critical need for decision-useful ESG data is expected to grow. Polling at the ...