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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. 

Preliminary analytical procedures
Auditing

Preliminary Analytical Procedures as a Powerful Risk Assessment Step

Preliminary analytics assist auditors in detecting signs of material misstatement. See how to use this tool in your audits.

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SSAE 19
Auditing

How to Use Agreed Upon Procedures as an Attest Option

On December 19, 2019, the AICPA released SSAE 19, Agreed-Upon Procedures Engagements. AUPs provide you with the ability to…

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significant risk
Auditing

Significant Risks in Audits of Financial Statements

Peer reviews find that many CPA firms don’t identify significant risks in audits, and that’s a problem. Why? Because…

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Auditing accounts payable
Auditing

Master the Audit of Accounts Payable and Expenses Now

One of the most important audit areas is accounts payable and expenses. This article tells you how to handle this critical part of your audit.

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control risk
Auditing Risk Assessment

See How Control Risk Affects Financial Statement Audits

Control risk continues to create confusion in audits. Some auditors assess control risk at less than high when they…

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SAS 145
Auditing Risk Assessment

How to Plan Your Audits Using SAS 145 Risk Assessment

Statement on Auditing Standards No. 145 (SAS 145), Understanding the Entity and Its Environment and Assessing the Risks of Material…

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Related party transaction
Auditing Financial Statement Fraud Fraud

Related Party Transactions: Fraud

Related party transactions can be a means to fraudulent financial reporting. Yet, auditors often don’t detect the financial statement…

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audit and work paper mistakes
Auditing

Work Paper Mistakes: A List of 40 Common Errors

Today, I offer you a list of forty work paper mistakes. If you’re an auditor or you perform review…

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How to Identify and Manage Audit Stakeholders
Auditing

How to Identify and Manage Audit Stakeholders

This is a guest post by Harry Hall. He is a Project Management Professional (PMP) and a Risk Management…

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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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