In June 2022, the AICPA’s Auditing Standards Board (ASB) and Accounting and Review Services Committee (ARSC) issued interrelated final standards on quality management intended to clarify and improve ...

Eight standards rolled out in 2006 by the Auditing Standards Board are sparking a cultural shift for auditors. The standards—Statement on Auditing Standards nos. 104–111—are designed to enhance ...

Implementing entrustable professional activities into assessment can help judge students’ readiness to work independently.

Researchers find merit in deeper grading methods, but don’t look closely at vexing ideas like no homework deadlines Given my complaining about the dearth of control group research in the spreading, ...

Standards-based grading (SBG)—or competency-based grading—measures student progress relative to specific learning standards. This system of evaluation isolates the learning of content and mastery of ...