The debate about responsible financial reporting has not been sidelined by the COVID-19 pandemic. In fact, the future of audit—and how it should adapt to changing stakeholder demands—has only grown in ...

The audit community’s adoption of electronic working papers to encourage collaboration has had an unintended consequence of creating dark data. That is, data trapped within these new documents, making ...

Companies can use financial audit software to determine whether there are significant misstatements in their financial accounts. An audit is a legal obligation for businesses to stay out of fraud.