Editor’s note: This is the second article in a series of articles about application of the group audits standard. For the first article in the series, see “The Scoop on Group Audits: You May Have Them ...

In the accounting profession, the concept of materiality in financial reporting comes from two distinct areas: Generally accepted accounting principles (GAAP), and generally accepted auditing ...

This is a review of claim facts and corrective actions taken for excisional debridements (complex review, incorrect coding), one of the top five overpaid services in inpatient hospitals, as explained ...

This study Investigates how manager and auditor incentives, along with audit committee characteristics, are associated with materiality judgments about detected misstatements. Using data on detected ...

This is a preview. Log in through your library . Abstract In New Delhi, the Chief Information Commissioner has ordered that municipal councillors should 'proactively disclose' details of the amounts ...