As discussed in our previous posts, the Department of Education’s new Audit Guide establishes new audit requirements applicable to for-profit schools and to compliance audits of third-party servicers ...

Guidelines for an external audit to ensure quality assurance specify the policies and procedures associated with assessing and verifying the reported data. In contrast, internal audit guidelines ...

If your small business has been selected for an IRS audit, having qualified expense receipts is essential. You will need to be able to show the IRS auditor that all of the deductions that your ...

STATEMENT ON AUDITING STANDARDS (SAS) no. 96, Audit Documentation, marks the first big change in the requirements auditors must observe when documenting their audit work. It provides general guidance ...

The New York State Department of Taxation and Finance recently revised its Nonresident Audit Guidelines for the first time in seven years. This updated version, issued in December 2021, replaces the ...

Digital transformation of analytical processes requires suppliers to design and implement audit trail(s) (AT) that are fit for intended use in a regulated laboratory. In addition, second person review ...