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Auditing

Home /Auditing
Featured

A Look at the Auditing Standards Board’s New Audit Report

By  Nicholas J. Mastracchio, PhD, CPA

December 2020 0

Significant changes are coming to the audit report. The Auditing Standards Board (ASB) issued SAS 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in…

Featured

Now Is the Time to Operationally Split Audit and Nonaudit Services

By  Steven Mintz, PhD

December 2020 0

In Brief Performing certain nonaudit services for audit clients can impair independence. Misrepresenting nonaudit services as immaterial and mischaracterizing them as audit services obscures the…

Featured

History of the Auditing World, Part 1

By  Howard B. Levy, CPA

November 2020 0

In Brief The history of modern auditing coincides conveniently with the history of The CPA Journal. The 1930s not only saw the NYSSCPA begin publication of what…

Featured

Auditing and Accounting During and After the COVID-19 Crisis

By  Deniz Appelbaum, PhD, Shaun Budnik, CPA and Miklos A. Vasarhelyi, PhD

July 2020 0

In Brief Public health measures taken to mitigate the spread of the coronavirus (COVID-19) pandemic have upended business operations and processes. Auditing is no exception;…

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Our Latest Content

  • The State of the Profession: The Impact of COVID-19 January 2021
  • Additional Coronavirus Relief in the Consolidated Appropriations Act of 2021 January 2021
  • CPAJ News Briefs: IASB, AICPA January 2021
  • ICYMI | Combating Implicit Bias in Accounting Education and Training January 2021
  • Advice for Retaining African American Accountants January 2021













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The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in today’s business environment.

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