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Quinton Booker, PhD, CPA

Home /Quinton Booker, PhD, CPA
Analysis

Clarifying Auditors’ Responsibility for Fraud

Commercial Lenders’ Perceptions of Changes to the Audit Report

By  Quinton Booker, PhD, CPA and Xia Zhang, PhD

April 2018 0

In Brief The PCAOB recently issued changes to the audit report, one of which explicitly clarifies auditors’ responsibilities for fraud by adding the phrase “whether…

Analysis

CPAs and Conflicts of Interest

A Recap of Recent AICPA Guidance

By  Kayla D. Booker, PhD, CPA and Quinton Booker, PhD, CPA

August 2016 0

The AICPA Code of Professional Conduct acknowledges that CPAs in both public practice and business may be faced with conflicts of interest when performing professional…

Featured

Changes to Going Concern Disclosures

Accounting Guidance Shifts Responsibilities to Management

By  Kayla D. Booker, PhD, CPA and Quinton Booker, PhD, CPA

February 2016 0

Historically, auditors of financial statements have been charged with the assessment of an entity's ability to continue as a going concern (see AU 341, “The…

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