Reporting/Disclosure

The following 105 items are listed by Content Data.
Articles

Who Audits Public Companies – 2022 Edition

Audit Analytics looks at who is currently conducting audits of SEC public registrants, based on reports filed with the S...
Subscriber Content
Mon, Jul 18, 2022
Articles

2021 Financial Restatements Review

Audit Analytics looks at the trends and statistics of financial restatements filed with the Securities and Exchange Comm...
Subscriber Content
Mon, Jul 11, 2022
Articles

Adjustments Continue to Decline in 2021

Audit Analytics examines the major decrease in financial adjustments over a 10-year period.
Subscriber Content
Mon, Jul 4, 2022
Checklists & Questionnaires

Control Deficiency Assessment Questionnaire

This questionnaire serves as a guide to determining the severity of deficiencies cited during the internal control testi...
Subscriber Content
Mon, Jun 27, 2022
Articles

IPOs Cool Off: Q1 2022 IPO Trends

In this article, Audit Analytics looks at the major decrease in initial public offerings compared to 2021.
Subscriber Content
Mon, Jun 6, 2022
Articles

Going Concerns: A 21-Year Review

Audit Analytics examines select trends and statistics of going concerns filed with the Securities and Exchange Commissio...
Subscriber Content
Mon, May 30, 2022
Articles

The SEC Focuses on Climate Change in Latest Round of Comment Letters

Audit Analytics looks at the latest round of the U.S. Securities and Exchange Commission's climate-change-related commen...
Subscriber Content
Mon, Mar 21, 2022
Audit Programs

External Financial Reporting Audit Work Program

This audit program can be used by organizations to evaluate the operating effectiveness of internal controls associated ...
Subscriber Content
Mon, Mar 14, 2022
Checklists & Questionnaires

Integrating Section 404 and Section 302 Compliance Questionnaire

This tool contains two sample questionnaires that can be used by management and board members to achieve a sustainable i...
Subscriber Content
Mon, Dec 6, 2021
Articles

Impacts of COVID-19 on Public Companies

Audit Analytics looks at the pandemic’s impacts on certain aspects of financial reporting and financial health metrics o...
Subscriber Content
Mon, Oct 18, 2021
Articles

AQRM Red Flags: Changes in Accounting Estimates

Audit Analytics examines the significant changes in accounting estimates related to property, plants and equipment for 2...
Subscriber Content
Mon, Sep 20, 2021
Articles

AQRM Red Flags: Controls

Audit Analytics examines the red flag events concerning a company’s control environment, including control weaknesses, l...
Subscriber Content
Mon, Sep 6, 2021