Scope is the boundary and one of three main parameters of your audit with the audit objective and methodologies making up the other two.
Blog
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!
Linkage: How Audit Objectives, Risk, Findings & Evidence Fit Together
Always make sure the major parts of the audit fit together. The objective is satisfied, and the risks are addressed. The findings address the objective and the risks while supported by evidence… Linkage!
Double-Check Your Evidence
Before you put your professional reputation behind the audit conclusion and publish, double-check your evidence!
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