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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. 

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

Gift a bribe
Auditing Corruption

When is a Gift a Bribe?

When is a gift a bribe? Vendors often give sporting event tickets to clients. Or maybe they take them…

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monitoring and remediation
Auditing

Understand Engagement Quality Reviews and Monitoring and Remediation

The new quality management standards include (1) engagement quality reviews and (2) monitoring and remediation. So what are these,…

Read More Understand Engagement Quality Reviews and Monitoring and RemediationContinue

quality management
Auditing

AICPA Quality Management: Why You Need to Start Now

All firms performing any engagement in an accounting and auditing practice must comply with the new Quality Management (QM) standards,…

Read More AICPA Quality Management: Why You Need to Start NowContinue

audit or tax
Accounting and Auditing Auditing

Audit or Tax, Which is the Better Job?

Should you work in tax or audit?If you’re near graduation, you may wonder, “Which is best for me? Tax…

Read More Audit or Tax, Which is the Better Job?Continue

Journal Entry Testing
Accounting and Auditing Auditing

See How to Audit Journal Entries: AU-C 240

Journal entry testing is required in all audits. Why? The use of journal entries to manipulate financial statements is…

Read More See How to Audit Journal Entries: AU-C 240Continue

SAS 143
Auditing

SAS 143, Auditing Accounting Estimates

In this article, I explain SAS 143, Auditing Accounting Estimates and Related Disclosures, a new audit standard applicable for periods ending…

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Over Auditing
Auditing

Are You Over Auditing and Wasting Time?

Are you over auditing? In this article, I explain how you can stop over auditing and wasting precious time….

Read More Are You Over Auditing and Wasting Time?Continue

Segregation of Duties
Auditing Fraud

Segregation of Duties: How to Overcome

Segregation of duties is key to reducing fraud. But smaller entities may not be able to do so. Today,…

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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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