Two or more individuals launch a partnership, which is a form of business organization. Partnerships may change upon the death or withdrawal of one of the partners or the admission of a new partner.

Auditors know that journal-entry testing is one of many procedures they can use in addressing client data completeness and, hence, audit risk (see AU-C Section 240, Consideration of Fraud in a ...

Today’s audit profession is driving exciting and unprecedented changes that are fundamentally evolving the role of the auditor and how audits are performed. Breakthrough innovations in areas such as ...