Auditors can use Benford’s Law to identify general ledger irregularities — both those that can indicate fraud and those that do not. In this article, I introduce audit data analytics techniques that ...

The Japanese affiliate of Big Four audit firm KPMG was assessed a $500,000 penalty by the Public Company Accounting Oversight Board (PCAOB) for quality control deficiencies regarding journal entry ...

Samantha Bowling, CPA, CGMA, knows a thing or two about how accounting firms can use technology to boost audit quality. As managing partner at Upper Marlboro, Md.-based Garbelman Winslow CPAs, Bowling ...