Treat yo’self to something sweet this Valentine’s Day! Set yourself up in the sweet spot to be the best auditor you can be in 2024.
independence
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.
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.
Independence is Required of a CPA Performing Yellow Book Audits
It is no surprise that independence is required of a CPA performing Yellow Book audits, but what does surprise many CPAs is how directly the GAO addresses one bad habit that CPA’s continue to engage in.
What is the Hardest Part about Complying with Generally Accepted Government Auditing Standards?
In this post, Leita Hart-Fanta answers the question, “What is the hardest part about complying with generally accepted government audit standards? She ranks 5 important areas.
How auditor independence can slip away
Auditor independence is as precious and essential to the credibility of an auditor as it is elusive. Independence can easily slip away without you even noticing it. And then one day, when you need to lean on it – when you really need it – it isn’t there. Only then do you realize you have […]
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