Auditing

September 13, 2019 

In a world where consumers expect convenience at the tap of their finger and efficiency is the order of the day, a new kind of accounting is beginning to take shape. Instead of completing tasks through individual, discrete customer interactions ...

Andrew Hatfield

September 10, 2019 

The SASs are combined with the reporting provisions of SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, and other recently issued SASs. In May 2019, the ASB issued SAS ...

September 10, 2019 

As indicated earlier, the research also probes the relative weight of philanthropic and non-philanthropic CSR on these results and finds that the interaction with tax avoidance of the former, but not the latter, has a significant negative effect on ...

September 6, 2019 

The K2 Quality Awards are in their eighteenth year and the are among the most well respected and longest standing awards in the Accounting industry. Randy Johnston, Shareholder and VP at K2 Enterprises was quite pleased “The creators of technology ...

September 5, 2019 

The proposed SAS is one piece of a larger AICPA project to enhance audit quality (see the AICPA’s Enhancing Audit Quality Initiative), which launched in 2014 and aligns all AICPA audit-and-assurance-related activities to the goal of supporting firms’ ...

September 4, 2019 

The accounting profession tends to overcomplicate processes and insert extra steps to ensure quality. Even if you’ve been through a process improvement initiative, unless you continually monitor the process and look for ways to improve it, these extra ...

Arianna Campbell

August 27, 2019 

It’s a homecoming of sorts for Ellison-Taylor, who served as chair of the Maryland Association of CPAs’ Board of Directors during the 2010-11 fiscal year. She was born and raised in Baltimore and, despite her global reach ...

August 27, 2019 

While organizational agility is often critical to a company’s success, change management can be challenging for companies to navigate, especially when implementing new technologies. Material weaknesses commonly arise when change management controls ...

August 26, 2019 

, regulatory changes and more demanding clients, and it’s understandable if you’ve had little time to consider what’s ahead. These are created when the array of software, solutions and subscriptions you’ve deployed don’t play well together. One function of your firm could be using a customer relationship management (CRM) solution to handle interactions with clients...…

Mark van Leeuwen

August 21, 2019 

The AICPA is seeking feedback on the issues discussed in this paper and would like to hear from those with practical experience in such attestation engagements, including preparers of subject matter presentations, practitioners performing ...

August 19, 2019 

FoxPointe Solutions serves as an extension of The Bonadio Group’s already expansive efforts to help businesses evaluate and address threats and gaps in their existing processes and systems. The firm will continue to offer IRM solutions to current ...

August 19, 2019 

The guide provides nonauthoritative guidance and examples for preparers of financial statements, independent auditors, and valuation specialists regarding the accounting for and valuation of portfolio company investments held by investment companies ...