The Accounting and Financial Reporting Council (AFRC) has published an article titled 'The Importance of Audit Documentation Integrity'. It aims to remind auditors of the key standards relating to ...

SAS no. 103 establishes standards and provides guidance for auditors to follow when documenting their work during audits of private companies. It is effective for audits of financial statements of ...

Hospitals are subject to numerous state and federal laws, rules, and regulations, like all healthcare organizations. However, due to their outsized role in our nation's healthcare system, the ...

STATEMENT ON AUDITING STANDARDS (SAS) no. 96, Audit Documentation, marks the first big change in the requirements auditors must observe when documenting their audit work. It provides general guidance ...

Financial audits get a bad rap. While certainly meticulous and often stressful, an audit shouldn't invoke absolute angst or dread in corporate finance teams. With the right preparation and mindset, ...