Editor’s note: This is the second article in a series of articles about application of the group audits standard. For the first article in the series, see “The Scoop on Group Audits: You May Have Them ...

FEW ISSUES INVOLVING THE PREPARATION of financial statements in conformity with generally accepted accounting principles have been more elusive and difficult to address and resolve—or of greater ...

This article is about the assessment of materiality in planning and completing an audit of a nonprofit organization is inherently difficult. The for-profit world’s rules of thumb for materiality ...

Double materiality assessments help organizations identify and prioritise ESG topics that matter most, both in terms of their impact on society and the environment, and their financial implications ...