When a business is audited, the reviewer job is to ensure that management's assertions in the financial statements are verifiably true. To assess the validity of these claims, the auditor will conduct ...

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 ...

TO HELP AUDITORS COPE WITH THE ISSUES surrounding the explosive growth in information technology use, the ASB issued SAS no. 94, The Effect of Information Technology on the Auditor’s Consideration of ...

When unit tests fail, they should clearly explain why. Take advantage of the Fluent Assertions library to write unit test methods that are simple, readable, concise, and expressive. Unit testing is an ...

Inaccurate or falsified financial records are bad for everyone. They are bad for investors deciding if a company is worth their money and bad for managers who make decisions based on what the accounts ...

Developers make assumptions about how our code will behave when executed, but we’re not always right. Without certainty, it is challenging to write programs that work correctly at runtime. Java ...

The June 2003 release of SystemVerilog 3.1 integrates testbench automation capabilities and temporal assertions into an enhanced version of Verilog. It eliminates many of Verilog's past limitations, ...