In June 2022, the AICPA’s Auditing Standards Board (ASB) and Accounting and Review Services Committee (ARSC) issued interrelated final standards on quality management intended to clarify and improve ...

Eight standards rolled out in 2006 by the Auditing Standards Board are sparking a cultural shift for auditors. The standards—Statement on Auditing Standards nos. 104–111—are designed to enhance ...

An independent multi-system assessment confirms the first publicly available, reproducible FIX Protocol audit evidence pack with cryptographic verification. This assessment confirms that verifiable ...

Implementing entrustable professional activities into assessment can help judge students’ readiness to work independently.

Many educators struggle to discover the proper assessment strategies for students. Systemic reform and the standards movement introduce clarity and accountability in assessing our students. Though ...

Researchers find merit in deeper grading methods, but don’t look closely at vexing ideas like no homework deadlines Given my complaining about the dearth of control group research in the spreading, ...

Standards-based grading (SBG)—or competency-based grading—measures student progress relative to specific learning standards. This system of evaluation isolates the learning of content and mastery of ...

The Northern Cass school district in North Dakota last spring graduated its first class of seniors who went through most of high school without receiving letter grades. Instead, their report cards ...

Now that institutions are starting classes again amid the chaos and uncertainty of the COVID-19 crisis, instructors will need to reconsider the fairest ways to assess student learning in these unusual ...