Advisory and audit solutions provider Fieldguide released Field Agents for Financial Audits, which comes with an agentic AI "Audit Testing Agent" to automatically execute the testing workflow ...

Editor’s note: This is the third article in a four-part series that is part of a larger initiative the AICPA Auditing Standards Board (ASB) has undertaken to understand and support technology use in ...

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 ...

In today's fast-changing environment, internal audit is no longer a back office function. It is central to how organisations manage risk, protect value and sustain growth. This is especially true in ...