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Auditing

Auditing standards are issued by the American Institute of CPAs. Opinions rendered under this set of rules are usually issued in the United States, both for non-governmental and governmental entities. The purpose of the audit standards is to provide a basis for auditors to gain sufficient evidential matter to support the opinions issued. Auditors most commonly issue unmodified opinions, meaning the auditor believes there are no material misstatements in the financial statements. 

bank confirmations
Auditing

How to Know When to Send Bank Confirmations

Should you always send bank confirmations? Bank confirmations are not a required audit procedure, yet many firms always send…

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audit walkthrough
Accounting and Auditing Auditing Risk Assessment

How to Use Audit Walkthroughs to Find Control Weaknesses

What is the purpose of audit walkthroughs? How do you document walkthroughs? Is it better to use checklists, flowcharts…

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accounting and auditing
Accounting Auditing

Understand U.S. Accounting and Auditing Standards Now

What accounting and auditing standards do accountants follow in the United States? And who issues them? Understanding these standards…

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opinion units
Auditing Local Governments

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…

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work paper dates
Auditing

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…

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test journal entries
Accounting and Auditing Auditing Fraud

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…

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Audit opinions
GAAS

How to Understand Unmodified and Modified Audit Opinions: A Video

In this video, I explain unmodified, qualified, adverse, and disclaimed audit opinions.

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supplementary information
Auditing

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…

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finish audits
Auditing

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…

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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
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