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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. 

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,…

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Group audit
Auditing

Demystifying Group Audits: Key Definitions and Requirements

SAS No. 149, Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of…

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Payment fraud tests
Auditing Fraud

Five Powerful Ideas to Test for Fraudulent Payments

Are you looking for ways to test for fraudulent payments? Here are five ideas.

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Audit mistakes
Auditing

Audit Mistakes: Seven Deadly Sins

Seven deadly audit sins can destroy you. These audit mistakes kill your profits and effectiveness. You just completed an…

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internal control reporting
Auditing

Reporting Duties When No Internal Control Issues are Noted

This article tells you what to report when there are no internal control issues. I discuss AICPA and Yellow Book guidance.

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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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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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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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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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