Audit fraud occurs when a business is discovered to have fraudulently manipulated financial statements in order to manipulate its...

While generative Artificial Intelligence (AI), such as ChatGPT, has the potential to automate certain tasks for accountants, it is...

“Frauds are designed to avoid detection and are often complex or occur with management collusion,” says Abbey. The complexity of...

The accountancy profession can play a vital role in transforming the world to deliver a more equitable, green and inclusive future. If...

Technology is efficient and effective at helping auditors organize their data and enables more informed and timely decisions. The...

Heading into 2022, accountancy professionals have a unique opportunity to excel. It is the moment to take advantage of industry gaps and...

Adopting artificial intelligence (AI) gives a starting point for analysing data for any unusual transactions documented in the audit plan...

Environmental, social, and governance (ESG) issues could be seen as opportunities to attract more investments and lower their cost of...

Less Complex Entities (LCE) is a term that shows an understanding of focusing on the complexity of an entity rather than its entities’...