Opinion

  • To whom it may concern

    A key skill in accounting is the ability to clearly communicate information to management. Consequently, it is a skill that…

  • The audit profession: Center stage

    Auditing, in general, has received mixed reviews in light of last year's series of corporate failures. Although internal auditors have…

  • Audit evidence

    When external auditors are employed to express an opinion on the financial statements of an entity, they must ensure that…

  • The CPA Exam Alert

    After years in the making, the computerized CPA exam is slated to launch April 2004. Lorraine P. Sachs, Executive Vice…

  • Creating a risk-intelligent organization

    In the aftermath of last year's debacles and governance meltdowns, stakeholders are demanding greater transparency about the risks an enterprise…

  • Fraud threats in organisations

    Fraud includes the improper usage of resources and the misrepresentation of facts to receive gain. It is related to the…

  • Risk analysis

    To say Risk Analysis is an important issue is an understatement. It is difficult to quantify the losses suffered each…

  • Has the time come for quarterly reporting?

    Accountancy currently finds itself in the eye of the hurricane. Financial scandals, changes in the form of Basel II and…

  • The theory of supply and demand

    "Teach a parrot to say supply and demand and you have an economist. Discuss" (Question in a higher education final…

  • Top 10 Audit Deficiencies

    How can auditors learn to more effectively detect financial statement fraud? One of the best ways is to “profit” from…

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