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Author: Charles Hall

Charles Hall is a practicing CPA and Certified Fraud Examiner. For the last thirty-five years, he has primarily audited governments, nonprofits, and small businesses. He is the author of The Little Book of Local Government Fraud Prevention, The Why and How of Auditing, Audit Risk Assessment Made Easy, and Preparation of Financial Statements & Compilation Engagements. He frequently speaks at continuing education events. Charles consults with other CPA firms, assisting them with auditing and accounting issues.
predecessor auditor
Auditing

Tips for Communicating with a Predecessor Auditor

Communicating with a predecessor auditor can be trying. Even so, audit standards require that you (at least try to)…

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steps to delightful presentation
Technology

Four Steps to Delightful Accounting Presentations

In this article, I provide you with four steps to delightful accounting presentations–even if you are a CPA. Yes,…

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Client Acceptance and Continuance
Auditing

Client Acceptance: How to Do It Right

Client acceptance and continuance may be the most critical step in an audit, but it’s one that gets little…

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church theft
Asset Misappropriation

Preventing Church Theft: Tips and Best Practices

Church theft happens, and it’s not uncommon–though I wish it was. Pastors, deacons, church members, priests, and even nuns…

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Single Audit overview
Accounting and Auditing Single Audit

Understand Single Audits in Five Minutes: a Video Overview

Here’s a Single Audit overview in five minutes. This video provides an overview of what a Single Audit is…

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test of controls
Auditing

See Why a Test of Controls Can be Helpful or a Waste of Time

Auditors sometimes waste precious time testing controls when it may not be necessary. But in some engagements, it may be needed.

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Auditing Payroll
Auditing

See Payroll Audit Mistakes and Right Approaches

Learn to audit payroll with this article. Sometimes, payroll is more than 50% of your expenses, so it’s important that you address this appropriately.

Read More See Payroll Audit Mistakes and Right ApproachesContinue

white collar crime
Fraud

Stop White-Collar Crime: Prevent Fraud in Your Business

Chances are white-collar crime is occurring in your business as you read this–or at least within the last thirty…

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extended audit procedures
Accounting and Auditing

Extended Audit Procedures: When Segregation of Duties is Absent

Should an auditor perform extended audit procedures when there is no segregation of duties? Or are basic procedures sufficient?…

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Charles Hall

Charles Hall

I am a practicing CPA. I have primarily audited governments, nonprofits, and small businesses for the last forty years.

My sweet spot is governmental and nonprofit fraud prevention. I am the author of (1) Journal Entries Made Easy,  (2) The Little Book of Local Government Fraud Prevention, (3) Preparation of Financial Statements & Compilation Engagements, (4) The Why and How of Auditing, and (5) Audit Risk Assessment Made Easy. I frequently speak at continuing education events.

I consult with CPA firms, assisting them with auditing and accounting issues. Contact Charles

More About Me
  • Books
  • Media
  • Topics
Book: Journal Entries Made Easy, an Introduction to Accounting
Book: The Little Book of Local Government Fraud Prevention
Book: Preparation of Financial Statements & Compilation Engagements
Book: Audit Risk Assessment Made Easy: Seeing What Others Miss
Book: The Why And How Of Auditing: Auditing Made Easy
YouTube
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  • Local Governments
  • Fraud
    • Asset Misappropriation
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