said it’s important for practitioners to complete the analysis and thought-provoking discussion that’s needed for risk assessment. The discussion and risk assessment then inform all the planning and ...

The last-minute change in plans illustrates that from the beginning of the audit until the very end, auditors need to be evaluating the risks in an engagement. A robust risk assessment is the ... t ...

Investopedia / Danie Drankwalter An auditor's report is a written letter from the auditor containing ... The independent and external audit report is typically published with the company's annual ...