Editor’s note: The author is technical director of the AICPA Center for Plain English Accounting. Addressing audit risk in financial statements with high levels of substantive procedures toward the ...

Every investment has return expectations. While large negative deviations in the short-to-medium term are common in stock market investments, they often revert to the mean return expectations over the ...

The booking appointment and subsequent routine antenatal appointments are opportunities for ongoing risk assessments on the health and wellbeing of the woman and her baby. Early identification of ...

This article describes a new, combined, quantitative method for assessing excipient risks that has been developed by the authors as one possible risk evaluation method. According to the modern ...

Risk is the possibility of harm occurring and the severity of that harm. Risk assessment is the process of identifying risk and enabling decisions to be taken about whether new or improved risk ...