Embracing the Digital Age: The Imperative of Risk-Based Auditing and ISA’s Guidance
In an era defined by rapid digital transformation, risk-based auditing has become a linchpin for auditors navigating the complexities of modern financial landscapes. The adoption of this approach, particularly in a digital context, is not just a trend but a necessity, ensuring the accuracy, efficiency, and reliability of audits. The International Standards on Auditing (ISA)...