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 ...
Advisory and audit solutions provider Fieldguide released Field Agents for Financial Audits, which comes with an agentic AI "Audit Testing Agent" to automatically execute the testing workflow ...
The Center for Audit Quality issued a new report Tuesday describing some of the feedback it has received on the audit quality indicators it has been pilot testing with auditors and audit committees.
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