audit

Remote Auditing Is Here to Stay: How It’s Changing the Audit Process

Once considered a temporary workaround, remote auditing is now a permanent part of how audits are planned and performed. Technological advances and evolving workforce expectations have pushed audit firms to…

How Auditors Evaluate Accounting Estimates

Financial statements aren’t built solely on fixed numbers and historical facts. Many reported amounts rely on accounting estimates—management’s best judgments about uncertain future outcomes. Estimates are inherently subjective and can…

How Auditors Evaluate Key Person Risks

From technical know-how to charisma and innovation, the skills and personal attributes of a company’s leaders are often critical to its success. But those same traits can become a source…

Audits: Essential Tools for Nonprofit Accountability and Transparency

Audits play a critical role in ensuring the health and credibility of nonprofit organizations in a time of increased public and government scrutiny. It’s not just about financial compliance. An…

Evaluating Business Decisions Using Breakeven Analysis

You shouldn’t rely on gut instinct when making major business decisions, such as launching a new product line, investing in new equipment, or changing your pricing structure. Projecting the financial…

Audit Alert: Beware of Potential Conflicts of Interest

As year-end approaches, many businesses will soon be preparing for their annual audits. One key consideration is ensuring there are no potential conflicts of interest that could compromise the integrity…

Footnotes: The Narrative Behind the Numbers

Although footnote disclosures appear at the end of reviewed or audited financial statements, they’re far more than a regulatory formality. They provide critical insight into a company’s accounting policies, unusual…

M&A Accounting: Identifying the Acquirer in Business Combinations Involving VIEs

On May 12, 2025, the Financial Accounting Standards Board (FASB) finalized new guidance that clarifies how to identify the acquirer in mergers and acquisitions (M&As) involving variable interest entities (VIEs). The…

Old Invoices, New Rules: Tap Into the Power of the AR Aging Report

For many businesses, accounts receivable (AR) are more than just a line item on the balance sheet. This account provides a key indicator of potential cash flow, customer relationships, and…

Loan Applications: How to Strengthen Your Hand in Today’s Credit Markets

In recent years, interest rates have increased and credit has tightened. Under these conditions, which are expected to persist in the coming months, securing a commercial loan can be challenging…

6 Inventory Management Tips in an Uncertain Tariff Landscape

With new tariff structures looming and global trade relationships in flux, businesses face rising uncertainty in supply chain costs and inventory planning. As countries iron out the details of future…

FAQs About Reporting Subsequent Events

Subsequent events are in the spotlight these days. The Public Company Accounting Oversight Board (PCAOB) recently initiated a project to modernize outdated auditing standards related to these events. The PCAOB…

7 Common M&A Due Diligence Pitfalls

In 2025, global merger and acquisition (M&A) volume is expected to surge to the highest level in four years, according to Reuters. M&As require thorough due diligence to minimize risks…

How to Forecast Smarter

Financial forecasting provides a roadmap to guide your organization on the path to success. Forecasts support strategic planning by helping you allocate resources efficiently, manage risks effectively and optimize capital…

Beyond the Financials: What’s a Quality of Earnings Report?

Financial statements provide insights into a company’s historical performance. But the parties to a merger or acquisition are also interested in assessing the acquisition target’s potential to generate cash flow…