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Audit & assurance

How to perform high-quality EBP audits

Employee benefit plan audits require specialized training and present significant regulatory risk. Following certain best practices can help practitioners deliver high-quality audits.

How to rate external auditors

Audit committees should consider these points as they fulfill their oversight responsibilities.

Succeeding with a narrow focus

Specializing and focusing on a narrow range of services can help CPAs and audit firms reduce training costs and risks.

ASB proposal would amend auditor’s report auditing standard

The Auditing Standards Board has proposed amendments that would provide requirements and guidance for reporting on an audit conducted in accordance with both generally accepted auditing standards and the standards of the Public Company Accounting Oversight Board.

Are audits of ICFR improving?

Audits of the complex area of internal control over financial reporting (ICFR) may be improving, Jeanette Franzel, a member of the Public Company Accounting Oversight Board, said in a speech.

10 imperatives for internal audit

Internal auditors are facing many new challenges in a world where technology and globalization are leading to rapid changes.

FROM THIS MONTH'S ISSUE

Making the right choice when no one is watching

The true test of one’s character is the decision made when no one is looking over your shoulder. Learn how CPAs can uphold ethical standards and take actions that help limit liability risk.

From The Tax Adviser

May 31, 2026

Trust distributions: Timing, tax, and practical considerations

May 31, 2026

Current developments in taxation of individuals: Part 3

April 30, 2026

Current developments in taxation of individuals: Part 2

April 30, 2026

Hedge funds: Tax structuring, planning, and compliance