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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.
What is Professional Skepticism?
In this episode of THE SAMPLE Leita Hart-Fanta shares her thoughts on how we are professional skeptics and goes over what the GAO says when it comes to our skepticism.
Audit Program: Fresh vs. Canned?
Canned audit programs could include unnecessary procedures creating extra work for auditors. In most cases, writing a fresh audit program from scratch is the best way to go.
The Self-Interest Threat
In order to keep their jobs, auditors must moderate the information in their audit reports. This creates a self-interest threat to independence.
The Structural Threat
When auditors report to the auditee and not to the governing body, they are suffering a structural threat to independence.
How to Recognize a Bias Threat
In this episode of THE SAMPLE, Leita Hart-Fanta, CPA explains what a bias threat is and how to recognize it to remain objective.
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