Breaking the Cycle of Complacency: Can SAS 145 Transform Audit Risk Assessment?
Author: Jessica Sacchetti & Bethanne Chapman | Date: March 23, 2023 One of the earliest bad habits new accountants learn when starting their first job is the use of belabored acronyms like “DILLY” and “SALY”— “Do it like last year” or “same as last year.” The AICPA Auditing Standards Board (ASB) aims to challenge this […]
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