See How Opinion Units Affect Governmental Audit Planning and Opinions
Most governments have multiple opinion units requiring unique audit plans. Below, I explain how governments use two different measurements…
Are Your Work Paper Dates Revealing Incorrect Audit Sequences?
Audit file work paper dates are telling. They can tell us something good, or they can tell us something…
Learn How to Test Journal Entries to Detect Fraud
Here’s a video explaining how to test journal entries as an auditor. By doing so the right way, you…
Understand Segregation of Duties and How to Create It
What is segregation of duties and how can you achieve it? In this post, I answer these two questions….
How to Address Accounting Changes and Errors with GASB 100
Does your government ever have accounting changes or error corrections? If yes, know that GASB 100, Accounting Changes and…
How to Understand Unmodified and Modified Audit Opinions: A Video
In this video, I explain unmodified, qualified, adverse, and disclaimed audit opinions.
Understand the Audit Differences for Supplementary Information, Other Information, and Required Supplementary Information
What are the differences in supplementary information, additional information, and required supplementary information? Does the audit opinion change for…
A Powerful Control: Reconciling Balance Sheet Accounts Before Close
In this article, I explain why you need to reconcile balance sheet accounts before closing your books. Reconcile Balance…
Finish Audits On Time: 8 Steps for Success
How can you finish audits on time? If firms cannot complete audits, they cannot bill (at least not entirely)–and…