For a business, shoddy record-keeping is always counterproductive, as is the overstating or understating of accounts receivable in financial statements. As a result, top leadership typically sets ...

Amy is an ACA and the CEO and founder of OnPoint Learning, a financial training company delivering training to financial professionals. She has nearly two decades of experience in the financial ...

An analytical review in accounting is used by auditors to assess the reasonableness of account balances. Examples of analytical reviews of financial statements broadly include vertical and horizontal ...