Round Two of Twelve Blogs of Christmas: Big 4 Guy Fairly Presents Audit Knowledge

Second up in the Twelve Blogs of Christmas is the anonymous Big 4 Guy, a very consistent poster on auditing and information technology topics. Although occasionally technical for non-auditors, Big 4 Guy provides precise and comprehensive analysis of audit techniques in today's Sarbanes-Oxley-influenced audit environment. A well-done explanation of roll forward testing and its relationship to tests of internal controls is linked above.