The audit community’s adoption of electronic working papers to encourage collaboration has had an unintended consequence of creating dark data. That is, data trapped within these new documents, making ...

Auditing is, at best, a cumbersome and time-consuming engagement. Whether it’s an audit of internal controls, or one to produce audited financial statements, there’s always a fairly complex and time- ...

This VITARA Reference Guide provides a solid understanding of audit as a key tool available to a tax administration to promote and enforce compliance. The guide explains international good practices ...