Auditors spend a substantial amount of time testing inventory because it usually makes up a large portion of company assets. Many auditors maintain a physical inventory count checklist of items to ...

An audit engagement is a critical exercise for stakeholders such as employees, owners, investors and lenders. For the sake of efficiency, auditors must focus on standard audit tasks; they can't focus ...

For many staff auditors, the very mention of working paper review is enough to make their hair stand on end. No matter how thoroughly they perform an audit procedure, they know if their documentation ...

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 ...

Facities operations carry a higher occupational risks because they constant movement of a wide range of materials. Health and ...