Accounting and auditing procedures are the steps that accountants and auditors follow when performing their respective tasks. Although accounting is about recording business transactions into ...

Auditing procedures play an important role in the accounting process. During the audit process the purpose, objective and any additional instructions must be realized to accurately complete the ...

An audit is a systematic process of objectively obtaining and evaluating the accounts or financial records of a governmental, business, or other entity. Whereas some businesses rely on audits ...

Auditing has been an ever-changing discipline since its birth over 100 years ago, but how much have the challenges auditors face really evolved over the last half century? This article will review ...

In their review of prior year’s Departmental Financial Statements (the “financial statements”), the Departmental Audit Committee (DAC) requested additional information regarding the preparation of ...

Abstract: Developed over the course of many years of on-the-job projects involving HVAC energy auditing, testing/balancing and cost estimating, and refined through feedback from thousands of engineers ...