Standard operating procedures document routine procedures for a business. The EPA recommends that standard operating procedures be written in a simple, step-by-step manner, with flowcharts to ...

Consistent procedures increase your odds of performing consistent, high-quality work. A Standard Operating Procedure, or SOP, is a document that provides step-by-step instructions on how to perform a ...

A new standard on audit evidence issued Thursday by the AICPA Auditing Standards Board (ASB) modernizes private company auditing standards by recognizing the critical value technology and information ...

The American Institute of CPAs’ Auditing Standards Board has released a new standard for audit evidence for private companies, updating the existing standards in recognition of the increasing role ...

The Public Company Accounting Oversight Board voted unanimously Tuesday to propose for public comment a new standard for audit confirmations, replacing an interim standard that hasn't changed for two ...

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 ...

Resettlement standard operating procedures (SOPs) ensure consistency, transparency, and predictability in resettlement delivery, and are a cornerstone of fraud prevention. Resettlement SOPs are a ...