What is an ESG Disclosure?

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ESG disclosure is the process of communicating a company’s environmental, social and governance policies and performance to its stakeholders. The goal…

What exactly are Auditing Cycles?

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Auditing cycles are important part of financial statement auditing. They are the means by which an auditor obtains sufficient, competent evidential matter to form…

What is the Meaning of Assertion in Audit?

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The auditor gathers evidence about the assertions made by management in order to form conclusions about whether those assertions are reasonable. Assertions may be …

What are Auditing Frauds?

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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.

What is Materiality in ESG?

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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…

What is an ESG Consultant?

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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…

What is a Sustainability Audit?

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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…