Special thanks to Charles Hall, CPA for allowing Yellowbook-CPE.com to republish this valuable article on 5 payment fraud tests.
Blog
How to Report Yellow Book Findings
In this special episode of THE SAMPLE, Leita Hart-Fanta, CPA talks to Charles Hall, CPA about how to report Yellow Book findings.
Scope: The Boundary of Your Audit
Scope is the boundary and one of three main parameters of your audit with the audit objective and methodologies making up the other two.
COSO vs. GAGAS
In 2018, the GAO asked us to evaluate the auditee against the COSO model of internal controls. Now in 2024, the GAO is asking us to apply COSO concepts to our own audit organization. Karma!
The New Quality Management Standards
In this special episode of THE SAMPLE, Leita Hart-Fanta, CPA talks to Charles Hall, CPA about the new Quality Management Standards.
3 Roles on an Audit Engagement
GAGAS section 4.10 reminds us professional maturity depends on our ability to tolerate uncertainty and ambiguity. The 3 roles on an audit engagement generally include non-supervisory auditors, supervisory auditors and partners/directors.
Colin Powell’s Rules for Evidence
In a 2014 book, former Secretary of State Powell explained how he judges evidence and where he went wrong with his speech to the UN on Iraq’s weapons of mass destruction. These same principles apply to audit evidence.
Risk Assessment: Performance Audits vs. Financial Audits
In this special episode of THE SAMPLE, Leita Hart-Fanta talks to Charles Hall about risk assessment by comparing performance and financial audits.
3 Attributes of ESG Reporting
Featured speaker, Douglas Hileman, shares how government entities play an important role in ESG reporting. Government promulgates regulations, develops policies, manages programs, and may have monitoring and enforcement authority over business partners and regulated entities. So much to know!
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