The Last of Us Part II has a lot of collectibles (286, in fact). With more than 100 artifacts, nearly 50 trading cards, and over 30 coins, the easiest collectibles to tackle first, by far, are the ...

Auditors know that journal-entry testing is one of many procedures they can use in addressing client data completeness and, hence, audit risk (see AU-C Section 240, Consideration of Fraud in a ...

Auditors can use Benford’s Law to identify general ledger irregularities — both those that can indicate fraud and those that do not. In this article, I introduce audit data analytics techniques that ...