By Tammy Whitehouse2011-08-16T14:42:00
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2017-11-07T13:15:00Z By Tammy Whitehouse
Auditors have been dispatched by the PCAOB and the SEC to begin listing and describing in audit reports where they had the most difficulty in each audit.
2026-01-22T17:36:00Z By Diana Mugambi CW guest columnist
For more than two decades, assurance and compliance frameworks have rested on a simple assumption: Material decisions are made by people. Post‑Sarbanes-Oxley Act (SOX) assurance reset worked because it aligned accountability with human behavior. That assumption shapes how internal controls are designed, how accountability is assigned, and how assurance is ...
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