Auditing cycles are important part of financial statement auditing. They are the means by which an auditor obtains sufficient, competent evidential matter to form… Continue reading What exactly are Auditing Cycles?
The auditor gathers evidence about the assertions made by management in order to form conclusions about whether those assertions are reasonable. Assertions may be … Continue reading What is the Meaning of Assertion in Audit?
It is estimated that one out of every three people has been a victim of some type of fraudulent crime in their lifetime. This includes everything from identity theft to corporate espionage and embezzlement. Continue reading What are Auditing Frauds?
Calculating the ESG score for any business takes a bit of work. This is because every business is different. Consider the differences between the environmental impacts between banking and car manufacturing. Equally, compare… Continue reading How to calculate an ESG Score for a Bank
Materiality is a broad term that encompasses the many different features and attributes that exist in an organization, such as how it manages its supply chain, its financial position, and… Continue reading What is Materiality in ESG?
Environmental, Social and Governance (ESG) is a new type of investing that has been gaining traction in the last few years. But now that COP26 has ended, ESG is center stage for business and investors alike… Continue reading What is an ESG Consultant?
A sustainability audit is a process that evaluates the performance of an organization in relation to its sustainable development goals. It can also be referred to as a “triple bottom line” assessment, because… Continue reading What is a Sustainability Audit?