The following 105 items are listed by Content Data.
Articles
Who Audits Public Companies – 2022 Edition
Audit Analytics looks at who is currently conducting audits of SEC public registrants, based on reports filed with the S...
Subscriber Content
Articles
2021 Financial Restatements Review
Audit Analytics looks at the trends and statistics of financial restatements filed with the Securities and Exchange Comm...
Subscriber Content
Articles
Adjustments Continue to Decline in 2021
Audit Analytics examines the major decrease in financial adjustments over a 10-year period.
Subscriber Content
Checklists & Questionnaires
Control Deficiency Assessment Questionnaire
This questionnaire serves as a guide to determining the severity of deficiencies cited during the internal control testi...
Subscriber Content
Articles
IPOs Cool Off: Q1 2022 IPO Trends
In this article, Audit Analytics looks at the major decrease in initial public offerings compared to 2021.
Subscriber Content
Articles
Going Concerns: A 21-Year Review
Audit Analytics examines select trends and statistics of going concerns filed with the Securities and Exchange Commissio...
Subscriber Content
Articles
The SEC Focuses on Climate Change in Latest Round of Comment Letters
Audit Analytics looks at the latest round of the U.S. Securities and Exchange Commission's climate-change-related commen...
Subscriber Content
Audit Programs
External Financial Reporting Audit Work Program
This audit program can be used by organizations to evaluate the operating effectiveness of internal controls associated ...
Subscriber Content
Checklists & Questionnaires
Integrating Section 404 and Section 302 Compliance Questionnaire
This tool contains two sample questionnaires that can be used by management and board members to achieve a sustainable i...
Subscriber Content
Articles
Impacts of COVID-19 on Public Companies
Audit Analytics looks at the pandemic’s impacts on certain aspects of financial reporting and financial health metrics o...
Subscriber Content
Articles
AQRM Red Flags: Changes in Accounting Estimates
Audit Analytics examines the significant changes in accounting estimates related to property, plants and equipment for 2...
Subscriber Content
Articles
AQRM Red Flags: Controls
Audit Analytics examines the red flag events concerning a company’s control environment, including control weaknesses, l...
Subscriber Content