“Without proper application of professional skepticism, the effectiveness of audit procedures is diminished. As a result, the sufficiency and appropriateness of audit evidence obtained is negatively impacted.” The Importance of Professional Skepticism in an Audit AccountingWeb New technologies can pose …
by Janette Rutterford, Emeritus Professor of Finance and Financial History, The Open University The enormous impact of COVID-19 on the world has drawn comparisons with the first world war. Historian Niall Ferguson, for example, points to the financial panic, global reach, economic dislocation …
COVID-19 has changed some work etiquette. Here’s what to know whether you’re working from home or the office. By Robin Madell, Contributor Oct. 19, 2020, at 4:30 p.m. THE DO’S AND DON’TS OF the workplace have morphed during the coronavirus pandemic. Use the …
“Trust can lead you to assume that you don’t need to challenge the executive leadership; that you ‘trust’ them to provide you with the information you need as a director; and that everything is precisely as they tell you, without …
by Janette Rutterford, Emeritus Professor of Finance and Financial History, The Open University The enormous impact of COVID-19 on the world has drawn comparisons with the first world war. Historian Niall Ferguson, for example, points to the financial panic, global reach, economic dislocation …
By Steve Smith, University of Oxford and Tim Kruger, University of Oxford The last 12 months have been marked by the misery of the pandemic and the accompanying economic contraction. But for 2021 there are reasons for hope. Not just the welcome news of …
About the Anti-Fraud Collaboration The Anti-Fraud Collaboration is dedicated to advancing the discussion of critical anti-fraud efforts through the development of thought leadership, awareness programs, educational opportunities, and other related resources focused on enhancing the effectiveness of financial fraud risk …