Gordon Scott has been an active investor and technical analyst or 20+ years. He is a Chartered Market Technician (CMT). The term ex-post risk refers to a risk measurement technique that uses historic ...

"Wallace, if we lock out this machine every time we have a pill jam, we will never make any product!" This was the testy response I received from a production manager while performing a lockout audit ...

Discover how Barra Risk Factor Analysis evaluates investment risk with over 40 metrics, including earnings growth, to inform market-relative portfolio decisions.

(Editors’ note: All quoted material in this article comes from SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, as codified in AU-C Section ...

For the first time, the government has modelled the threats from climate change on Australia's future. What's the point of a ...

Editor’s note: This is the third article in a four-part series that is part of a larger initiative the AICPA Auditing Standards Board (ASB) has undertaken to understand and support technology use in ...