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Tags archive: auditor

Home /Tag: auditor
Featured

ICYMI | The Importance of Audit Partners’ Background

Insights from the New PCAOB Form AP

By  Jenna Burke, PhD, CPA, Rani Hoitash, PhD, CISA and Udi Hoitash, PhD

March 2020 0

Public company audit partners are trusted as watchdogs of the capital markets. A forthcoming study by the authors of this article finds that audit partners'…

Featured

ICYMI | The Audit Report Returns to Its Roots

An Historical Perspective on Critical Audit Matters

By  Howard B. Levy, CPA

September 2019 0

The evolution of the standard audit report has been slow and cautious over the past century. Most recently, in 2011, the AICPA's Auditing Standards Board…

Featured

ICYMI | Fraud in a World of Advanced Technologies

The Possibilities are (Unfortunately) Endless

By  Mark A. Nickerson, CPA, CMA

July 2019 0

In Brief For many years, internal controls have been the focus of auditors' risk assessment as they seek to attest that the control environment is…

Featured

Fraud in a World of Advanced Technologies

The Possibilities are (Unfortunately) Endless

By  Mark A. Nickerson, CPA, CMA

July 2019 0

In Brief For many years, internal controls have been the focus of auditors' risk assessment as they seek to attest that the control environment is…

Featured

ICYMI | Maintaining Auditor Independence When Giving Accounting Assistance and Advice

By  Howard B. Levy, CPA

March 2019 0

Auditors serving smaller businesses know that those clients often need help navigating the highly technical and overwhelming body of accounting standards. They also know that…

Featured

The Importance of Audit Partners’ Background

Insights from the New PCAOB Form AP

By  Jenna Burke, PhD, CPA, Rani Hoitash, PhD, CISA and Udi Hoitash, PhD

March 2019 0

Public company audit partners are trusted as watchdogs of the capital markets. A forthcoming study by the authors of this article finds that audit partners'…

Featured

Maintaining Auditor Independence When Giving Accounting Assistance and Advice

By  Howard B. Levy, CPA

October 2018 0

Auditors serving smaller businesses know that those clients often need help navigating the highly technical and overwhelming body of accounting standards. They also know that…

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…

Featured

The Importance of Independence

Considerations for Growing Firms

By  Cathy Allen, CPA

March 2018 0

The “urge to merge” has profoundly affected the public accounting profession in recent years, as firms combine, acquire smaller boutique firms, expand service lines, and…

Featured

Questioning the Effectiveness of Independent Audit Committees

Does the Current Regulatory Regime Improve Reporting Quality?

By  April Klein, PhD

March 2018 0

In Brief At the root of over a decade of regulation and best practices is the premise that the structure and independence of a company’s…

News & Views

On Independence

By  Jeffry Haber, PhD, CPA

March 2018 0

I was reading the December 2017 issue of The CPA Journal, and saw letters (“Continuing the Discussion on the Meaning of Fiduciary,” Vincent J. Love and…

Columns

The Audit Report Returns to Its Roots

An Historical Perspective on Critical Audit Matters

By  Howard B. Levy, CPA

February 2018 0

The evolution of the standard audit report has been slow and cautious over the past century. Most recently, in 2011, the AICPA's Auditing Standards Board…

Featured

Our Greatest Hits | Monetary-Unit Sampling Using Microsoft Excel

From The CPA Journal Archives

By  Bruce Wampler, DBA, CPA and Michelle McEacharn, DBA, CPA, CIA

October 2017 0

"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…

Featured

Financial Reporting Issues for Preparers

Highlights from the 16th Annual Baruch College Financial Reporting Conference

By  Norman Strauss, Mark LaMonte, Amie Thuener, Robert Uhl, Bob Laux and Allan Cohen

September 2017 0

The panel began with Thuener discussing the complexity of reporting standards from a preparer's point of view. Thuener attributed this complexity, in part, to the…

Featured

Has the DOL Pushed the ASB Too Far?

Push Back—Now!

By  Howard B. Levy, CPA

September 2017 0

In April 2017, the AICPA's Auditing Standards Board (ASB) issued an Exposure Draft Proposed Statement on Auditing Standards (the ED) entitled “Forming an Opinion and…

Featured

Distinguishing Agreed-Upon Procedures from Consulting Engagements and Reports

By  Howard B. Levy, CPA

July 2017 0

Editor's Note: The following guidance applies to non–publicly held entities. Guidance for SEC issuers under PCAOB standards may differ. Agreed-upon procedures engagements are a special type…

CPAJ News Briefs News & Views

PCAOB News | Auditors’ Responsibility for Accounting Estimates May Increase

By  Thomson Reuters Checkpoint

June 2017 0

On June 1, the PCAOB proposed an expansion of auditors’ responsibilities for examining clients’ use of accounting estimates. The board said additional guidance is necessary…

Feature Articles

Making Financial Reporting More Responsive to Users’ Needs

Highlights from the 15th Annual Baruch College Financial Reporting Conference

By  CPAJ Staff

July 2016 0

Every year, Baruch College's Annual Financial Reporting Conference brings together leading representatives of the regulatory, standards setting, and user communities. The 15th conference, held on…

Analysis

IRS Schedule UTP and the Legal Privileges of Tax Accrual Workpapers

Understanding the Risks for Auditors

By  Roger B. Daniels, PhD, CPA (inactive), Roxane DeLaurell, JD, LLM, PhD and Thomas M. Spade, CPA

March 2016 0

The implementation of the Schedule UTP contributes perhaps the most significant increase in tax reporting in recent memory and will greatly affect the Service's audits…

Feature Articles

The Concerns with Going Concern

By  John H. Eickemeyer, JD

January 2016 0

“The only function of economic forecasting is to make astrology look respectable.” —John Kenneth Galbraith “Economists are about as useful as astrologers in predicting the…

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Our Latest Content

  • The ABCs of Worker (Mis-)Classification March 2023
  • Regulators and Standard Setters: Updates and Panel Discussion March 2023
  • Adapting to Constant Change March 2023
  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
  • Critical Audit Matter Reporting March 2023












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