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Title Author Type Date Words
Challenges to consider in auditing revenue recognition: Auditors need a complete understanding of the standard and how it affects their clients' financial statements. Thorps, Deana; Dohrer, Bob; Kushmerick, Kim; Lee-Andrews, Toni Cover story Jul 1, 2020 2671
Reporting Critical Audit Matters: A First Look. Conference news Feb 1, 2020 2299
Keynote Address. Duhnke, William D., III Feb 1, 2020 3991
New audit disclosures. Tysiac, Ken Apr 1, 2019 545
ASB moves closer to proposing revisions to audit evidence standard. Brief article Mar 1, 2019 177
What's Happening at the Auditing Standards Board. Santay, Mike Feb 1, 2019 1514
What's Happening at the IAASB. Zietsman, Megan Feb 1, 2019 1613
ASB votes to issue final standard for ERISA plan audits. Brief article Jan 1, 2019 113
Accounting firms use test runs to prepare for expanded audit report rule. Brief article Jul 1, 2018 180
CAM versus KAM--A Distinction without a Difference? Making Judgments in Reporting Critical Audit Matters. Jermakowicz, Eva K.; Epstein, Barry J.; Ramamoorti, Sridhar Feb 1, 2018 3828
Getting ready for the EU's stringent data privacy rule. McCallister, Jennifer; Zanfir-Fortuna, Gabriela; Mitchell, Jennifer Jan 1, 2018 2305
Comment letters back proposal strengthening auditors' scrutiny of accounting estimates. Brief article Dec 1, 2017 191
ASB moves toward converging audit reporting guidance with inter national standards. Brief article Sep 1, 2017 123
Yellow book exposure draft: while the guidance in the Yellow Book pertains to auditors, government officials should be aware of some of the proposed changes in the GAO's April 2017 Exposure Draft that could affect their governments. Buikema, Todd Jun 1, 2017 1579
Use of 'composite' (or 'group') versus 'component' and 'unit' depreciation. Levy, Howard B. Column Jun 1, 2017 779
The future of auditing: a roundtable discussion. Discussion Feb 1, 2017 11021
Early comment letters say audit engagement quality review works as intended. Brief article Aug 1, 2016 135
Unsolved problems in auditing: a half-century retrospective and update. Levy, Howard B. Feb 1, 2016 3966
AICPA significantly revises two governmental auditing guides. Sep 1, 2015 386
Indicators that may improve understanding of audit quality. Brief article Aug 1, 2015 182
Handling an 'eggshell' audit: protecting CPA-client privilege in a potential criminal context. Ferguson, Christopher M. Aug 1, 2015 1941
CA tax highlights: interest calculations, 'ask a legal expert' and more. Williams, Leonard W. Jul 1, 2015 660
Introducing the AICPA's audit data standards: using a unified view of financial data representation to improve productivity. Lin, P. Paul May 1, 2015 2143
Data analytics helps auditors gain deep insight: technology provides opportunity to test full data sets rather than just samples. Murphy, Maria L.; Tysiac, Ken Apr 1, 2015 2368
Proposed International Standards on Auditing. Brief article Mar 1, 2015 145
Repeat and follow up tests: hospital and community-based optometrist, Jane Gray, discusses whether the protocols covering repeat and follow up tests requested by optometrists working in community practices are effective. Gray, Jane Statistical table Feb 7, 2015 1234
SEC pressure may roll back independence agenda. Brief article Jan 1, 2015 125
U.S. Chamber of Commerce wants the SEC to revise proposed standard. Barlas, Stephen Nov 1, 2014 439
Comments sought. Brief article Sep 1, 2014 163
The PCAOB's second inspections of foreign auditors. Brisker, Eric R.; Song, Myungsoo; Song, Hakjoon Sep 1, 2014 3778
Myths and inconvenient truths about audit sampling: an audit partner's perspective. Sibelman, Howard Apr 1, 2014 3344
Audits of group financial statements: implications for governments. Blann, Stephen W. Feb 1, 2014 1643
IAASB releases audit quality framework. Jan 1, 2014 304
When the rules and the law no longer agree: proceed with care when regulator-prescribed forms do not comply with GAAS. Goldman, Ahava; Ratcliffe, Thomas A. Nov 1, 2013 2456
A fresh look at the auditor's report and proposed standards. Editorial Nov 1, 2013 887
Should auditors opine on going concern? Radin, Arthur J.; Katowitz, Miriam E. Viewpoint essay Oct 1, 2013 1613
Monetary unit sampling: combining accounts for sampling to increase audit efficiency and effectiveness--when and how. Johnson, Gary G.; Mohsen, Ahmed Al Mar 22, 2013 3900
Clarifying the standard for group audits: impact of new standard on individual engagements will depend on the manner in which the practitioner has performed group audits in the past. Thomas, William; Wedemeyer, Phil D. Mar 1, 2013 3790
SEC approves audit communication standard. Cheney, Glenn Alan Mar 1, 2013 422
Clarity: bringing focus to the new clarity. Boaz, Gerry Report Oct 1, 2012 1387
Multiple auditing standards intensify the dilemma of what to teach: diverging guidance presents challenges for educators. Mastracchio, Nicholas J., Jr.; Lively, Heather M. Oct 1, 2012 1842
The effectiveness of the current assurance reporting regime. Ionescu, Luminita Report Sep 1, 2012 2203
Debate on going concern: FASB considers requiring management to assess whether there's a risk the company could fail, rather than the outside auditor. Lindorff, Dave Jun 1, 2012 414
Statement on auditing standards - alert that restricts the use of the auditor's written communication. Feb 1, 2012 10233
A new audit report. Ciesielski, Jack T.; Weirich, Thomas R. Viewpoint essay Feb 1, 2012 3929
What do investors want from the standard audit report? Results of a survey of investors conducted by the PCAOB's Investor Advisory Group. Carcello, Joseph V. Survey Jan 1, 2012 5523
PCAOB proposed standards on the auditor's reporting model. Aug 1, 2011 754
The audit reporting process: an opportunity for fundamental change. Kranacher, Mary-Jo Aug 1, 2011 728
Statement on auditing standards - revised applicability of statement on auditing standards no. 100, interim financial information. Jul 1, 2011 706
Statement on auditing standards - filings with the Securities and Exchange Commission under the Securities Act of 1933. Jul 1, 2011 5051
Statement on auditing standards - consistency of financial statements. Jul 1, 2011 2462
Clarified auditing standards: the quiet revolution: redrafting brings both significant and subtle changes. Morris, Jan Taylor; Thomas, C. William Jun 1, 2011 2774
Statement on auditing standards - special considerations - audits of single financial statements and specific elements, accounts, or items of a financial statement. May 1, 2011 10209
Statement on auditing standards - special considerations - audits of group financial statements (including the work of component auditors). May 1, 2011 23876
Statement on auditing standards-forming an opinion and reporting on financial statements. Apr 1, 2011 13330
Statement on auditing standards-modifications to the opinion in the independent auditor's report. Apr 1, 2011 11108
Statement on auditing standards-emphasis-of-matter paragraphs and other-matter paragraphs in the independent auditor's report. Apr 1, 2011 4854
Statement on Auditing Standards - analytical procedures (redrafted). Feb 1, 2011 3871
Statement on Auditing Standards - reports on application of requirements of an applicable financial reporting framework. Feb 1, 2011 2211
Statement on Auditing Standards - opening balances - initial audit engagements, including reaudit engagements. Feb 1, 2011 6780
Proposed changes to GAO's Yellow Book: promote harmonization of auditing standards: revisions incorporate more formal conceptual framework for independence issues. Dalkin, James R.; Snyder, Lisa Dec 1, 2010 2782
Reporting on other and required supplementary information in documents containing audited financial statements. Pany, Kurt; Pringle, Lynn; Zhang, Jian Nov 1, 2010 2232
Statement on auditing standards - related parties (redrafted). Nov 1, 2010 9025
Statement on auditing standards - external confirmations. Nov 1, 2010 6528
Statement on auditing standards - subsequent events and subsequently discovered facts. Nov 1, 2010 7358
Statement on auditing standards - audit sampling (redrafted). Nov 1, 2010 4144
Statement on auditing standards - communicating internal control related matters identified in an audit (redrafted). Nov 1, 2010 7476
EastNets Awarded SAS 70 Type II Certification. Brief article May 12, 2010 266
Understanding the entity and its environment and assessing the risks of material misstatement (redrafted). Apr 1, 2010 15808
Risk-based audit best practices. Ramos, Michael Dec 1, 2009 3047
Tactical implementation of fair value rules. Karstetter, Edward; Lien, Mark Dec 1, 2009 2186
The international auditing. Brief article Nov 1, 2009 90
Campden BRI HACCP auditing standard. Brief article Sep 1, 2009 125
Statement No. 56 of the Governmental Accounting Standards Board - codification of accounting and financial reporting guidance contained in the AICPA statements on auditing standards. Jul 1, 2009 2382
Understanding the changes in risk assessment standards. Clark, Ronald L. Jul 1, 2009 1730
Statement of Position 09-1 - performing agreed-upon procedures engagements that address the completeness, accuracy, or consistency of XBRL-tagged data: issued under the authority of the Auditing Standards Board. Jun 1, 2009 4045
The AICPA's Auditing Standards Board issued two final standards on internal control. Jan 1, 2009 300
The confirmation process: auditing interpretations of AU section 330. Jan 1, 2009 1131
Bank loan officers' perceptions of audit firm rotation. Daniels, Bobbie W.; Booker, Quinton Jan 1, 2009 2980
Component materiality for group audits. Glover, Steven M.; Prawitt, Douglas F.; Liljegren, Jonathan T.; Messier, William F., Jr. Dec 1, 2008 2524
PCAOB proposes new auditing standards on risk. Brief article Nov 1, 2008 231
Better brainstorming. Landis, Mark; Jerris, Scott I.; Braswell, Mike Oct 1, 2008 2278
Assessing the risk: new standards mean more time with your CPA. Hromadka, Erik Apr 1, 2008 1429
Risk assessment standards in action. Kiel, Paul Jan 1, 2008 3232
Navigating the crossroads of control and independence: practical guidance for private company auditors. Allen, Catherine; Landes, Charles E.; Snyder, Lisa A. Dec 1, 2007 2948
Guidelines for responding to proposed accounting and auditing standards: the GFOA Executive Board recently approved specific principles for responding to proposed accounting and financial reporting standards and to proposed auditing standards. Gauthier, Stephen J. Dec 1, 2007 1273
Attestation engagements that address specified compliance control objectives and related controls at entities that provide services to investment companies, investment advisers, or other service providers. Nov 1, 2007 8406
Statement on Standards for Accounting and Review Services No. 15 - elimination of certain references to statements on auditing standards and incorporation of appropriate guidance into statements on standards for accounting and review services. Oct 1, 2007 13663
Recognizing fraud patterns in accounting data. Clark, Ronald L.; Zeune, Gary D. Apr 1, 2007 1853
Guidance for audit standards for nonissuers that took effect on or after December 15, 2006. Schubert, Darrel R. Jan 1, 2007 4132
Perceived flaws in Sarbanes-Oxley implementation. Newman, Bernard H.; Oliverio, Mary Ellen Sep 1, 2006 2768
Assessing and responding to risks in a financial statement audit: auditors must leave a clear record in private company audits. Schubert, Darrel R. Jul 1, 2006 3229
Could Sarbanes-Oxley benefit non-SEC-registrant audits? Drexler, Peter M. Jun 1, 2006 1754
Eight new Risk Assessment Auditing Standards. Brief article May 1, 2006 84
Proposed SAS: The Auditor's Communication. Brief article May 1, 2006 97
The Audit of Group Financial Statements. Brief article May 1, 2006 91
One more SOX roundtable. Barlas, Stephen Apr 1, 2006 692
Using peer review to protect the public interest. Grumet, Louis Mar 1, 2006 500
The joint business combinations project: IFRS 3 and the project's impact on convergence with U.S. GAAP. Watrin, Christoph; Strohm, Christiane; Struffert, Ralf Jan 1, 2006 3525
How reliable is haphazard sampling? Hall, Thomas W.; Herron, Terri L.; Pierce, Bethane Jo Jan 1, 2006 1751
Financial reporting, auditing standards. Brief Article Nov 1, 2005 109
Playing a leadership role in international convergence: a chance to set an example on the world stage. Horstmann, Charles A. Oct 1, 2005 1047
PCAOB's new standard on material weaknesses. Barlas, Stephen Oct 1, 2005 427
Review methods matter. Brazel, Joseph F.; Agoglia, Christopher P.; Hatfield, Richard C. Sep 1, 2005 1513
Proposed SAS on communication of internal control released for comment. Brief Article Sep 1, 2005 134
Can proposed audit adjustments challenge auditor independence? Drexler, Peter M. Aug 1, 2005 1306
Answer please: fraud-based interviewing; ask probing questions and assess the response. Hall, John J. Aug 1, 2005 2593
Stay out of trouble: observe fundamentals; know the standards; select clients carefully; communicate often. Holl, Suzanne M. Aug 1, 2005 4123
New horizons: enterprise-wide compliance: a better way to manage regulatory demands. Sammer, Joanne Aug 1, 2005 2912
Does being the auditor impair independence? Haber, Jeffry R. Jun 1, 2005 589
CPAs' perceptions of the impact of SAS 99. Marczewski, Donald C.; Akers, Michael D. Jun 1, 2005 1913
Government Accountability Office issues CPE guidance. Jun 1, 2005 372
Exploring PCAOB Auditing Standard 2: audits of internal control. Paul, Jack W. Cover Story May 1, 2005 3443
They're back ...: audit rotation and other issues re-emerge. Allen, Bruce C. May 1, 2005 797
Beyond GAAP: issues involving the Sarbanes-Oxley certification language. McEnroe, John E. Apr 1, 2005 1136
Sarbanes-Oxley section 404 implementation needs modification. Verschoor, Curtis C. Mar 1, 2005 1225
Improving international comparability: the IAASB's new standard for an auditor's report aims to ease cross-border reporting concerns; meanwhile, AcSB re-examines its priorities. Mar 1, 2005 765
Statement of Position 04-1, Auditing the Statement of Social Insurance, issued. Brief Article Feb 1, 2005 242
Foundations in auditing and digital evidence. Nearon, Bruce H. Jan 1, 2005 2622
IFAC recommends actions to achieve standards convergence. Brief Article Nov 1, 2004 89
Revised auditing standard says "be prepared for anything". Brief Article Sep 1, 2004 115
Independent auditor's report. Brief Article Sep 1, 2004 275
New CPE requirements in GOV'T Auditing Standards. Brief Article Aug 1, 2004 85
IIA and GAO Work to clarify standards differences. Aug 1, 2004 390
Auditor General of the Air Force--Mr James R. (Ron) Speer. Jul 1, 2004 525
New--Internal Control Reporting series. Jul 1, 2004 330
Sarbanes-Oxley and 'segregation of services'. Kleckner, Philip K.; Jackson, Craig Jul 1, 2004 810
Ask FERF (financial executives research foundation) about ... recent regulatory highlights. Orenstein, Edith G. Jul 1, 2004 706
Independence standards--putting it all together. Korn, Arthur May 1, 2004 1393
SEC extends compliance deadlines regarding internal control; PCAOB approves audit standard for internal control. Brief Article Apr 1, 2004 261
Burying the past: audit firms have gotten tougher--and board audit committees have, too. Brewster, Mike Apr 1, 2004 1767
How can professional values be saved? Gaa, James C. Excerpt Mar 1, 2004 2202
On high standards of auditing ethics and behavior. Landes, Charles E. Excerpt Feb 1, 2004 2729
Independence and nonpublic companies: examining new rules in a different reporting environment. Zanzig, Jeffrey S.; Flesher, Dale L. Feb 1, 2004 2588
PCAOB proposes new auditing standards. Brief Article Jan 1, 2004 86
Auditors as leaders. Oliverio, Mary Ellen Jan 1, 2004 1849
Internal control components: did COSO get it right? Geiger, Marshall A.; Cooper, Steven M.; Boyle, Edmund J. Jan 1, 2004 2120
The Effects of internal audit structure on perceived financial statement fraud prevention. James, Kevin L. Dec 1, 2003 7158
AICPA recommends auditing standards to the PCAOB. Brief Article Oct 1, 2003 102
The benefits of mandatory auditor rotation. Healey, Thomas J.; Kim, Yu-Jin Sep 22, 2003 1041
A proposed framework emphasizing auditor reliability over auditor independence. Taylor, Mark H; DeZoort, F. Todd; Munn, Edward; Thomas, Martha Wetterhal Sep 1, 2003 4911
A test of changes in auditors' fraud-related planning judgments since the issuance of SAS No. 82. Glover, Steven M.; Prawitt, Douglas F.; Schultz, Joseph J., Jr.; Zimbelman, Mark F. Sep 1, 2003 8299
Fraud checks raise audit costs. Holcombe, Carl D. Sep 1, 2003 1612
The next big issue to impact the profession. Dickson, Michael R. Sep 1, 2003 810
A brave new world: the future of audit standards: the pace and breadth of change in the CPA profession over the past 18 months has been unprecedented. However, the next issue on the horizon has the potential to reshape the very service that is exclusive to the profession--the audit. Price, Jennifer Tisone Sep 1, 2003 1442
Get in line: CPAs face new set of CBA regs. (Cover Story). Ascierto, Jerry Jul 1, 2003 2138
COSO: the rise of the phoenix? For guidance on standards and systems of internal control, you may need to dig into a decade-old report. Ferrara, Ralph C.; Czajka, John M. Jun 22, 2003 723
New world order: as the PCAOB takes shape, the AICPA's role is blurred. Ascierto, Jerry Jun 1, 2003 2526
The auditor's approach to fair value: SAS no. 101 expands auditors' role in assessing fair value measurements. Fischbach, Gretchen Jun 1, 2003 2283
Auditing Standards Board issues auditing interpretations. (accounting & auditing news). Brief Article Jun 1, 2003 204
Constructive dialogue for the public good. (Publisher's Column). Grumet, Louis Column Jun 1, 2003 881
Financial literacy. (News & Views). Grace, H. Stephen, Jr.; Haupert, John E. Jun 1, 2003 580
Internal auditors' assessment of fraud warning signs: implications for external auditors. (Signals Point to Potential Fraud). Gramling, Audrey A.; Myers, Patricia M. Jun 1, 2003 2605
Expanded guidance for auditor fraud detection responsibilities. (On Alert for Fraud). McConnell, Donald K.; Banks, George Y. Jun 1, 2003 4058
AICPA to handle 2003 SEC peer review. (News Flash: National). Brief Article May 1, 2003 167
Continuous auditing; leveraging technology. (Auditing). Searcy, DeWayne L.; Woodroof, Jon B. May 1, 2003 1987
ASB issues exposure drafts related to Sarbanes-Oxley Act. (accounting & auditing news). Brief Article Apr 1, 2003 90
Principles-based accounting standards. (Commentary). Schipper, Katherine Mar 1, 2003 6111
Behavioral evidence on the effects of principles- and rules-based standards. (Commentary). Nelson, Mark W. Mar 1, 2003 7109
More proposed accounting reforms. (News). Barlas, Stephen; Nainani, Greg; Thompson, Lance; Verschoor, Curt; Williams, Kathy Feb 1, 2003 313
The rules explosion: is it time to move toward principles? (Standards Setting). Quinn, Lawrence Richter Jan 1, 2003 2565
Taking a bite outta fraud. (Fraud Standards). Jan 1, 2003 899
Auditors' responsibility for fraud detection: SAS no. 99 introduces a new era in auditors' requirements. Ramos, Michael J. Jan 1, 2003 5082
Chair's corner. Ezzell, William F. Editorial Jan 1, 2003 531
Auditor communications: still more to do. Green, Brian Patrick; Reinstein, Alan Jan 1, 2003 2690
AICPA issues new audit standard for detecting fraud. (New Fraud Standards). Brief Article Dec 1, 2002 172
Due professional care in cases of high engagement risk. (Surveying a Perilous Environment). Venuti, Elizabeth; Holtzman, Mark P.; Basile, Anthony Dec 1, 2002 4081
AICPA launches assault on fraud. . Nov 1, 2002 316
New guidance on audit and attest documentation. (Auditing). Young, George R. Nov 1, 2002 1880
Clarifying GASB 34: help for auditing governmental financial statements. Oct 1, 2002 465
Stopping the precipitous decline of professional standards: the recent spate of scandals involving Enron, WorldCom and other high-profile companies is the legacy of 20 years of decaying business practices. Cummings, Gordon Sep 1, 2002 2009
Large firms envision worldwide convergence of standards. Street, Donna L. Sep 1, 2002 1659
So long, traditional audit: no more "same as last year" with risk-based approach. Scott, Thad Cover Story Jul 1, 2002 1837
Corporate audit committees: an approach to continuous improvement. (Auditing). Braiotta, Louis, Jr. Jul 1, 2002 2698
AICPA issues comment letter on proposed 2002 Revision to Government Auditing Standards. (regulatory matters). Brief Article Jul 1, 2002 240
Independence and the users of closely held companies' financial statements: it's not quite apples-to-apples. Mastracchio, Nicholas J., Jr. Jun 1, 2002 3146
AICPA issues exposure draft for proposed SAS on fraud. (AICPA News). Brief Article May 1, 2002 122
OIG site offers road map to compliance plans. (Seven Key Elements). Jancin, Bruce May 1, 2002 555
Materiality and audit adjustments. (SEC Advisor). Curtis, Mary B.; Hayes, Thomas Apr 1, 2002 1640
The new audit documentation requirements; SAS no. 96 raises the bar for audit documentation, adding specific requirements in several areas. Fishcbach, Gretchen Apr 1, 2002 2697
Exposure draft of new fraud standard released for comment. (accounting & auditing news). Brief Article Apr 1, 2002 217
Now available. Brief Article Apr 1, 2002 390
Restoring faith in the audit process. (Financial Reporting). Hills, Roderick M. Mar 22, 2002 4302
GAO issues final standards on auditor independence. (Standards Update). Brief Article Mar 1, 2002 182
Traditional and emerging methods of electronic assurance. Helms, Glenn L. Mar 1, 2002 2208
A multistage approach to external auditors' evaluation of the internal audit function. Krishnamoorthy, Ganesh Mar 1, 2002 12027
SAS 82's effects on fraud discovery. (Illuminating Fraud Detection Responsibility). Jakubowski, Stephen T.; Broce, Patricia; Stone, Joseph; Conner, Carolyn Feb 1, 2002 2546
A fresh look at Attestation Standards. Munter, Paul; Ratcliffe, Thomas A. Feb 1, 2002 2928
Major auditing iniatives coming to fruition; new risk model, standard on fraud among them. Brief Article Feb 1, 2002 617
Evaluating audit differences. Ratcliffe, Thomas A.; Grice, John Stephen Sr. Jan 1, 2002 2619
Implementation guidance for private investment companies (non-registered) to be developed shortly. (accounting & auditing news). Brief Article Dec 1, 2001 119
Research Implications of the Auditing Standard Board's Current Agenda. (Commentary). Pany, Kurt J.; Whittington, O. Ray Dec 1, 2001 5292
Supplementing SAS Guidance with Forensic Insight. Brief Article Oct 1, 2001 118
Management Fraud Risk Factors: Ratings By Forensic Experts. Apostolou, Barbara; Hassell, John M.; Webber, Sally A. Statistical Data Included Oct 1, 2001 2029
Independence Standards Board Dissolves. Williams, Kathy Brief Article Sep 1, 2001 254
USE OF CONTROL SELF-ASSESSMENT IN AUDITS. Engle, Terry J.; Joseph, Gilbert W. Aug 1, 2001 2514
FRAUD-RELATED AUDIT ISSUES. Thomas, C. William; Alejandro, Juan Aug 1, 2001 2501
A new look at the attestation standards. Landes, Charles E. Jul 1, 2001 2960
Differences in Quality Among Audit Firms. Schauer, Paul C. Jul 1, 2001 471
Quality of Earnings Case Studies Available on the Web. Jul 1, 2001 161
Auditors and Earnings Management. Jackson, Scott B.; Pitman, Marshall K. Jul 1, 2001 3533
THE PROFESSIONAL LITERATURE DOES NOT ADDRESS the auditor's need to divorce inherent risk from the controls that would mitigate the effects of that risk. Hitzig, Neal B. Jul 1, 2001 1430
now available. Brief Article May 1, 2001 418
Practice Alert 2001-1 Issued. Brief Article Apr 1, 2001 135
How Effective Is Joint Public and Private Monitoring? The Case of the AICPA Auditor Change Notification Letter. Ettredge, Michael L.; Smith, David B.; Stone, Mary S. Statistical Data Included Mar 1, 2001 8228
An Examination of Auditors' Reporting Intentions when Another Auditor is Offered Client Employment. Kaplan, Steven E.; Whitecotton, Stacey M. Mar 1, 2001 9871
An Experimental Assessment of Recent Professional Developments in Nonstatistical Audit Sampling Guidance. Messier, William F. Jr.; Kachelmeier, Steven J.; Jensen, Kevan L. Statistical Data Included Mar 1, 2001 8427
The Effects of Small Monetary Incentives on Response Quality and Rates in the Positive Confirmation of Account Receivable Balances. Engle, Terry J.; Hunton, James E. Statistical Data Included Mar 1, 2001 6450
Fraud Detection in Audits of Not-For-Profit Organizations. Grice, John Stephen, Sr. Feb 1, 2001 3672
SAS addresses several auditing standards. Jan 1, 2001 405
The Relative Importance of Management Fraud Risk Factors. Apostolou, Barbara A.; Hassell, John M.; Webber, Sally A.; Sumners, Glenn E. Statistical Data Included Jan 1, 2001 9466
A Research Note on the Effects of Gender and Task Complexity on an Audit Judgment. Chung, Janne; Monroe, Gary S. Jan 1, 2001 5919
CHANGE IS IN THE AIR. Dec 1, 2000 92
Head of audit effectiveness panel speaks out. Tie, Robert Dec 1, 2000 1836
Official releases. Nov 1, 2000 10655
Revision to SAS 610. Brief Article Nov 1, 2000 85
SOME CURRENT CHALLENGES. Landsittel, David L. Oct 1, 2000 3487
SEC Proposes Restrictions on Audit Firms. Brief Article Oct 1, 2000 110
The Effects of Specialization in Audit Workpaper Review on Review Efficiency and Reviewers' Confidence. Bamber, E. Michael; Ramsay, Robert J. Sep 22, 2000 5595
Audit Practices of PricewaterhouseCoopers. Winograd, Barry N.; Gerson, James S.; Berlin, Barbara L. Sep 22, 2000 4328
Panel finds audits are sound, but need improvement. Sep 1, 2000 596
Big Five review their independence compliance. Sep 1, 2000 545
CCR Supports Audit Panel's Draft. Brief Article Sep 1, 2000 370
NEW AUDITING STANDARD. Brief Article Jul 1, 2000 116
CURRENT MATERIALITY GUIDANCE FOR AUDITORS. McKee, Thomas F.; Eilifsen, Aasmund Jul 1, 2000 2332
Federal financial reports improved but far from perfect. Jun 1, 2000 747
Accounting Implications of SOP 98-2 for Auditors. Pelfrey, Sandra May 1, 2000 2536
Understanding SAS No. 89, Audit Adjustments. Ratcliffe, Thomas A. Apr 1, 2000 2240
New SASs address communications and adjustments. Mar 1, 2000 888
Auditor Independence Rules. Barlas, Stephen Brief Article Mar 1, 2000 753
REMINDER: YELLOW BOOK AMENDED. Brief Article Mar 1, 2000 151
Let's vote for the audit committee. HINSEY, JOSEPH, IV Brief Article Jan 1, 2000 946
AICPA raises bar on auditor independence. Jan 1, 2000 375
Concerns over auditing quality complicate the future of accounting. Tie, Robert Dec 1, 1999 1268
AICPA clarifies concurring partner role. Aug 1, 1999 465
A practical look at SAS No. 82. Burke, Jacqueline; Dalessio, Anthony N. Aug 1, 1999 2582
POB panel begins evaluation of audit process. Fleming, Peter D. Jul 1, 1999 1002
ISBS No. 1: the first step toward effective communications with audit committees on independence. Carmichael, Douglas R. May 1, 1999 1094
A declaration of independence. Jenkins, J. Gregory May 1, 1999 1690
Materiality decisions in the computer age. Seidler, Lee J. May 1, 1999 2075
10-point plan to improve oversight of financial reporting process. Apr 1, 1999 1453
Big 5 show no quarter. Mar 1, 1999 325
IMA to Levitt: no more rules, please. Mar 1, 1999 525
Changing the rules: the world gets serious about global accounting standards. Harris, Trevor Mar 1, 1999 3278
A case study on detecting fraud in a financial statement audit. Spurlock, Darryl C.; Ehlen, Craig C. Feb 1, 1999 1981
Malpractice: tax/accounting style. Crumbley, Larry; Fargason, Scott Dec 1, 1998 1415
CPA sanctioned on concurring review. Baliga, Wayne Dec 1, 1998 662
A status report on the work of the Independence Standards Board. Craig, James L., Jr.; Carmichael, Douglas R. Interview Dec 1, 1998 3794
Audit independence concepts. Elliott, Robert K.; Jacobson, Peter D. Cover Story Dec 1, 1998 4767
Unified guidance for restricted-use reports. Oct 1, 1998 531
Going-concern audit report recipients before and after SAS No. 59. Geiger, Marshall A.; Raghunandan, K.; Rama, D.V. Oct 1, 1998 1451
Auditor's responsibilities for detection of fraud. Munter, Paul; Ratcliffe, Thomas A. Aug 1, 1998 3589
Application of SAS No. 82 to audits of small businesses. Ratcliffe, Thomas A.; Munter, Paul Aug 1, 1998 1747
New hierarchy for federal government audits. Brief Article Jul 1, 1998 201
Audits of credit unions. Ratcliffe, Thomas A. May 1, 1998 1966
ISB is given power to do business. Brief Article May 1, 1998 486
The CPA as fraud-buster. Read, William J. May 1, 1998 3117
In search of solutions: SEC independence concepts. Elliott, Robert K.; Jacobson, Peter D. Cover Story Apr 1, 1998 5080
Talking with the auditor: new management representation rules give some options and also aim for consistency. Gerson, James S. Mar 1, 1998 1392
A conceptual framework for independence. Carmichael, Douglas R. Cover Story Mar 1, 1998 5040
The once and future auditors: new SAS no. 84 provides transfer guidance for today's environment. McEachern, Stephen M. Feb 1, 1998 2914
The CPA's Role in Disaster Recovery Planning. Jacobs, Joel; Weiner, Stanley Nov 1, 1997 3987
Predecessor/successor communication clarified. Brief Article Oct 1, 1997 316
ASB improves understanding. Brief Article Oct 1, 1997 204
The new guide on brokers and dealers in securities. Altman, Howard; Temple, Raymond Oct 1, 1997 5280
The new not-for-profit organizations guide - practical auditing implementation issues. Ratcliffe, Thomas A. Oct 1, 1997 872
Global auditing and accounting confusion. Gould, John D. Sep 1, 1997 1385
Best practices for CPA firms. Fabian, Sheri L. Sep 1, 1997 2949
ED to update management representations. Brief Article Jul 1, 1997 282
The new Health Care Organizations guide: practical implementation issues. Ratcliffe, Thomas A.; Burke, John F. Jul 1, 1997 3044
The new fraud audit standard. McConnell, Donald K.; Banks, George Y. Jun 1, 1997 3713
ASB issues three exposure drafts. Burke John F. Jun 1, 1997 928
The new not-for-profit audit and accounting guide. Martin, D. Edward; Floch, Julie L. May 1, 1997 3004
The auditor and fraud. Fleming, Peter D. Apr 1, 1997 4097
The effect of SAS No. 59: how treatment of the transition period influences results. Carcello, Joseph V.; Hermanson, Dana R.; Huss, H. Fenwick Mar 22, 1997 5497
IFAC issues ED on audit testing procedures. Brief Article Mar 1, 1997 228
Auditing Standards Board issues SAS Nos. 80 and 81. Mancuso, Anthony J. Mar 1, 1997 488
Single audit guidance due this spring. Brief Article Feb 1, 1997 412
Heralded fraud SAS released. Brief Article Feb 1, 1997 334
New SAS likely to affect all auditors. Jan 1, 1997 585
New SAS on investments parallels FASB statements. Brief Article Jan 1, 1997 241
A change in the reporting about certainties: SAS 79 amends SAS 58. Thompson, James H. Jan 1, 1997 1716
GAO report gives accounting profession good marks. Nov 1, 1996 1006
New AICPA audit and accounting guide for NPOs. Fleming, Peter D. Nov 1, 1996 4223
FDIC updates statement on external audits for nonmember banks. Brief Article Sep 1, 1996 257
Auditors will be required to detect fraud. Zeune, Gary D. Sep 1, 1996 3505
The truth about audits. Tate, Charles F. Cover Story Sep 1, 1996 2986
New standards alter quality control systems. Gibson, Kim M. Aug 1, 1996 2794
OMB changes audit requirements for recipients of federal financial assistance. Jul 1, 1996 866
Auditing considerations of FASB 121. Dittmar, Nelson W., Jr. Jul 1, 1996 4094
Auditing standards board addresses fraud. Mancino, Jane Jun 1, 1996 521
A warning to CPAs on employee benefit plan audits. Walker, David M. Jun 1, 1996 1576
Employee benefit plan audit answers. Walker, David M. Jun 1, 1996 1852
Proposal to say the "F" word in auditing standards. Carmichael, Douglas R.; Craig, James L., Jr. Jun 1, 1996 3875
Telecommunications Act changes certain audit requirements. Apr 1, 1996 679
Revised not-for-profit SOP reflects new yellow book and SAS 74. Brief Article Apr 1, 1996 157
Governmental compliance auditing considerations. Fitzsimons, Adrian P.; Levine, Marc H.; Siegel, Joel G. Apr 1, 1996 3530
Senate bill to crack down on fraud would change the way CPAs do pension plan audits. Mar 1, 1996 873

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