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GAAS

The AICPA’s Auditing Standards Board creates generally accepted auditing standards in the United States.

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.

Read More How to Understand Unmodified and Modified Audit Opinions: A VideoContinue

governmental auditing standards
Auditing GAAS Single Audit Yellow Book

A Video Explanation of the Various Governmental Auditing Standards

If you perform governmental audits, you know that different governmental auditing standards can come into play. In this video,…

Read More A Video Explanation of the Various Governmental Auditing StandardsContinue

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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  • Fraud
    • Asset Misappropriation
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