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

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 ...