This is the best time of year to review the GAO Yellow Book CPE rules for government auditors and register for courses in 2023 to ensure you’re compliant.
When an auditor thinks twice about telling the truth due to fear of hurting the auditee, they are experiencing the familiarity threat.
In this episode of THE SAMPLE, Leita Hart-Fanta, CPA defines BS in audit reports and reminds auditors to backup their writing with testing and evidence.
Auditors! Grab some popcorn and watch these movies to become better at detecting corruption and fraud.
If the auditee seeks to control the outcome of the audit, auditor independence and objectivity are compromised by an Undue Influence Threat.
The 2021 Yellow Book states Management Participation is one of the seven threats to auditor independence. Learn how to help your clients while guarding your independence, objectivity and credibility.
Accountants in public practice should be independent when providing auditing services. But are they truly independent when the auditee pays their fees and has the ability to fire them?
Make your audit reports more dynamic by using parallelism: Similar words, phrases, bulleted lists and other grammatical elements to emphasize similar ideas in a sentence.
Active voice is generally preferred over passive voice, but there are some instances when you want to use it in an audit report.