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Clarified Auditing Standards: Assessing Risks of Material Misstatement – Part 3
A look at the requirements of AU-C Section 315 that auditors need to understand regarding an entity’s internal control.
Apr 29 2015
Clarified Auditing Standards: Internal Control Related Matters—Part 2
This latest article looks at reporting significant deficiencies and material weaknesses under AU-C Section 265.
Mar 25 2015
Many Companies Slow to Implement 2013 COSO Framework
According to a new Protiviti survey, 48 percent of the more than 600 audit executives and professionals surveyed reported that their organization had not yet applied the new internal control framework as of the first quarter of 2014.
Jun 4 2014
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