Editor’s note: The author is technical director of the AICPA Center for Plain English Accounting. Addressing audit risk in financial statements with high levels of substantive procedures toward the ...

Prediction models combining claims data with social determinants of health and additional, more-timely data sources using artificial intelligence (AI) can better identify individuals with the highest ...

A machine learning (ML) model might retrain or drift between quarterly operational syncs. This means that, by the time an issue is discovered, hundreds of bad decisions could already have been made.

THE FUTURE OF AUDIT IS NO LONGER THEORETICAL. IT IS ALREADY INFLUENCING HOW UK FIRMS DELIVER ASSURANCE ENGAGEMENTS. --------- ...