The 2023 GAGAS exposure draft proposes a three-step quality management risk assessment process so your team conducts better audits.
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The GAO wants us to think about Audit Quality
The 2023 GAGAS exposure draft proposes auditors apply a formal three-step process to protect audit quality.
Audit Room Podcast Ep 37: Wait, There’s a Yellow Book, too?
Leita Hart-Fanta was recently a guest on The Audit Room, the number one podcast where auditors can share their experiences, ask questions and get expert coaching and feedback. Listen now!
What Is Segregation of Duties?
In this episode of THE SAMPLE Leita Hart-Fanta shares examples that show clearly what segregation of duties is not. What is segregation of duties?
Safeguards to Independence
One of the best safeguards to independence is to withdraw from the audit engagement entirely. Fortunately, that’s not the only solution.
Who Says There’s No Free Lunch? Free FASB and GASB Access
Here’s some good news if you perform accounting work in the United States: Free access to FASB and GASB information!
What is the Conceptual Framework?
In this episode of THE SAMPLE, Leita Hart-Fanta shares how to apply Conceptual Framework for compromised independence. She goes through the three-step process for whenever your independence has been compromised.
What is Government CPE?
Government CPE requirements are flexible since they allow topics on the specific business of the auditee, government auditing and the government environment itself.
7 Audit Procedures
How do auditors obtain their evidence? They use one of seven different audit procedures including inquiry, observation and recalculation.
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