Thank goodness you don’t have to audit every control relevant to your objective, just the KEY controls!
yellow book
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.
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.
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.
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!
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.
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.
Parallelism and Paul Simon
Make your audit reports more dynamic by using parallelism: Similar words, phrases, bulleted lists and other grammatical elements to emphasize similar ideas in a sentence.
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