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In this slidecast, Michelle will discuss how assurance can be obtained around financial information posted on a website. The frameworks of XARL and continuous auditing will be examined for their use in providing assurance to web-released contents. Then, she will briefly go over several accounting bodies’ viewpoints on assurance on XBRL filings and discuss how this topic impacts executives, financial statement users, and the accounting profession. She closes out with a discussion of some of the issues dominating this topic.