I have always harbored a bit of uneasiness about auditing. It started on my very first audit. I remember being 23 years old, walking in to a client’s office, asking questions, and then passing judgment on their systems and procedures. What a precarious place for me to be. How could I, an outsider, quickly understand […]

The editing hierarchy for audit reports When I first began my role as editor of audit reports in a large audit office, I edited in the silliest way possible. I wasted so much time and caused so much animosity, it is surprising they kept me on the payroll. Here is what I would do: I […]

An auditor sets the tone for an audit interview In relating to others—especially the ultra-sensitive, elusive creature known as the audit client—we do well to imagine ourselves as lead chameleons. Chameleons change colors with the environment they are in. It is your job, as lead chameleon, to create the tone—the color, if you will—of the […]

How NOT to take care of a grant My generous father paid for my entire education at the University of Texas back in the ‘80s. For the first two years, he paid the University directly for my tuition, dormitory, and food plan. Tuition then was a whopping $464 a semester! I estimate he might have […]

Objectives: •    Identify communication requirements for all types of Yellow Book engagements •    Identify planning requirements for all types of Yellow Book engagements   We will cover nine minor themes in this chapter that apply to all three types of engagements. The minor themes are: 1.    Licensing and certification 2.    Auditor communication 3.    Results of […]