An audit is an inspection of a company's accounting records, usually done by an independent certified public accountant. Audits are performed in an effort to determine whether a business is ...

While there is some correlation between critical audit matters and critical accounting estimates included in management’s discussion and analysis, it is certainly not a one-to-one relationship, SEC ...

When a company first goes into business, it chooses the yearly reporting period for tax purposes. Fiscal auditing periods may start during any month. For example, perhaps your employer has a fiscal ...

Please note: This item is from our archives and was published in 2021. It is provided for historical reference. The content may be out of date and links may no longer function. Accounting for and ...