The Office of the Assistant Secretary of the Army for Financial Management & Comptroller (OASA (FM&C)) hosted the Army Annual Audit Summit at the Mark Center in Washington Dec. 13-14, 2023. The ...
Editor’s note: The author is technical director of the AICPA Center for Plain English Accounting. Addressing audit risk in financial statements with high levels of substantive procedures toward the ...
Auditors are expected to comply with the requirements in AU-C Section 240, Consideration of Fraud in a Financial Statement Audit, in conducting financial statement audits. As academics who perform ...
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