Discover how auditors evaluate the inherent risk that affects financial statements, focusing on its inevitability and the crucial role of internal controls.

ABSTRACT: The research explores the first examination experiences of 225 first-year students from the Faculty of Physical Sciences and the School of Engineering at the University for Development ...

Drawing on the ABA Rule of Law Initiative’s (ABA ROLI’s) 20 years of experience providing technical legal assistance to promote the rule of law in more than 70 countries worldwide, and in the ...

Health technology evaluation 21 has been migrated to HealthTech guidance 742. The recommendations and accompanying content remain unchanged. Next review: This guidance will be reviewed if there is new ...

Abstract: Deep neural networks (DNNs) reveal significant robustness deficiencies due to their susceptibility to being misled by small and imperceptible adversarial examples, thus it is crucial to ...

Value assessments in health care tend to focus on pharmaceuticals rather than services and procedures, despite the outsized contribution of services and procedures to health spending. We use the term ...

Forbes contributors publish independent expert analyses and insights. Matthew Roberts is a tax attorney who covers tax litigation and fraud. Federal tax law treats partnerships as conduits for tax ...

Ensuring assessment or monitoring activities remain useful and effective over time involves reviewing and adjusting the approach based on lessons from the implementation and the use of the information ...

The widespread use of information technology (IT) can introduce various risks that affect financial reporting and the audit process. To assist auditors in identifying and addressing these risks, the ...