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When drafting Statement on Auditing Standards (SAS) No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, the AICPA Auditing Standards Board (ASB) ...

We rarely stop to think about the lightning speed of modern information access. Try picturing a time when answers lived only in libraries – it seems archaic now. Search tools have become so powerful ...

Elizabeth Blessing is a financial writer and editor specializing in growth investing, high-yield stocks, small caps, and gold investing. Somer G. Anderson is CPA, doctor of accounting, and an ...