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Tags archive: audits

Home /Tag: audits
Featured

Testing Participant Data in Employee Benefit Plans

By  Adam Lilling, CPA, CFA

December 2018 0

In 2015, the Department of Labor issued an audit quality study, “Assessing the Quality of Employee Benefit Plan Audits,” which concluded that 39% of audits…

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…

August 2018 Issue

ICYMI | How Many Engagement Inspections Is Too Many?

Streamlining the Scope of Quality Control Inspections

By  Howard B. Levy, CPA

September 2018 0

The inspection process is a critical part of any audit firm's accounting and auditing quality control (QC) system. The lack of precise guidance in the…

Columns

Reporting on Audits Conducted Under Dual Standards

By  Howard B. Levy, CPA

May 2018 0

As noted by the PCAOB in its Release 2017-001: “there are situations in which an auditor may be required by law or regulation, or voluntarily…

Featured

Identifying Deficiencies in Single Audits

Preparing for the Audit Quality Study

By  David C. Ashenfarb, CPA, CGMA

April 2018 0

In Brief Under its Single Audit Quality Study, the Office of Management and Budget will soon be reviewing single audit engagements. To help auditors enhance…

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

New York State Department of Labor Unemployment Insurance Tax Audits

A Growing Trend

By  Corey L. Rosenthal, JD and Arvinder Kaur, CPA

September 2017 0

Federal and state governments have developed the Unemployment Insurance Program, which provides unemployment benefits to certain workers who are not working through no fault of…

Featured

Not All PCAOB Inspections Are Created Equal

By  Denise Dickins, PhD, CPA, CIA, Colleen M. Boland, PhD, CPA, Anna J. Johnson-Synder, PhD, CPA, CFE and Brian Daugherty, Phd, CPA

August 2017 0

Much has changed since the PCAOB began its inspection program in 2004. In just the last 10 years, the number of auditing firms registered with…

News & Views

Webcast on Proposed Guidance for Grants, Contributions

FASB/PCAOB/AICPA News

By  Thomson Reuters Checkpoint

August 2017 0

FASB News Webcast on Proposed Guidance for Grants, Contributions On September 11, FASB plans to hold a webcast to explain its proposed guidance for not-for-profit…

Columns

How Many Engagement Inspections Is Too Many?

Streamlining the Scope of Quality Control Inspections

By  Howard B. Levy, CPA

August 2017 0

The inspection process is a critical part of any audit firm's accounting and auditing quality control (QC) system. The lack of precise guidance in the…

Featured

The Changing Landscape of Financial Reporting

Taking Stock and Looking Forward

By  Wesley Bricker and Lawrence Smith

August 2017 0

Wesley Bricker I think it is fitting to talk about the importance of our shared work in the public interest here at Baruch College, in…

CPAJ News Briefs News & Views

Focus To Shift From New Standards To Improving Communication

IASB, PCAOB News

By  Thomson Reuters Checkpoint

July 2017 0

IASB News Focus to Shift from New Standards to Improving Communication Now that the IASB has finished its “big four” accounting standards—leases, revenue, insurance, and…

Letters to the Editor

The Rising Cost of Bigger Audits

By  Stanley Goldstein, CPA

April 2016 0

In their article, “Have Audits Become Too Inefficient and Expensive?” (The CPA Journal, February 2016, pp. 18-23), Arthur Radin and Miriam Katowitz have explored an…

News & Views

Five Tips for School District Audits

Making the Grade

By  Stephen E. Holland, CPA

April 2016 0

Auditing governmental entities is an important industry niche for many accounting professionals, and school districts are the largest category of state and local entities in…

Feature Articles

Government-Contracted Contingent Fee Auditors

Do Conflicts of Interest Threaten the Tax System’s Integrity?

By  James F. Boyle, DBA, CPA and Charles A. Lenns, JD, CPA

April 2016 0

In Brief State and local governments' use of auditors paid on a contingent fee basis for taxpayer audits has drawn criticism because of the conflicts…

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Our Latest Content

  • Reassessing the Erroneous Refund Penalty March 2023
  • Keynote Session March 2023
  • Ensuring Integrity March 2023
  • ICYMI | Enhancing Employee Resilience March 2023
  • ICYMI | Adding Age (A) to DEI Is a Good IDEA March 2023












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