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SSARS 23 Changes Preparation and Compilation Standards
SSARS 23 amends SSARS 21 to encompass prospective information The Accounting and Review Services Committee (ARSC) issued SSARS 23 in October 2016. Parts of the standard (e.g., that applying to...
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Peer Reviews: Avoiding Independence Problems
Peer reviewers are finding plenty of issues regarding independence (and documentation) Peer reviewers continue to hammer independence and related documentation. So it is vitally important that we not...
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CPA Firm Research: Five Tips to Make Your Life Easier
Do you ever feel like you just can't find an answer to a difficult problem? Do you ever find it difficult to solve accounting, auditing, or tax problems? In this post, I offer five tips to aid you in...
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Evernote for CPAs: Developing a Super Power
Here's how you can use Evernote to make yourself more productive Evernote is a game-changer for CPAs. What is Evernote? Think of it as your personal digital library. Evernote is a cloud-based storage...
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SSARS 21 and Printing Financial Statements from Quickbooks
Is AR-C 70, Preparation of Financial Statements, triggered by printing financial statements from Quickbooks? Many CPAs are still asking if printing financial statements from Quickbooks triggers a...
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Disbursement Fraud Audit Tests: Five Powerful But Simple Ideas
Here are five fraud tests you can use on your audits You are leading the audit team discussion concerning disbursements, and a staff member asks, “Why don’t we ever perform fraud tests? It seems like...
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Audit Documentation: If It’s Not Documented, It’s Not Done
Here are suggestions to communicate clearly with your work papers Peer reviewers are saying, “If it’s not documented, it’s not done.” Why? Because standards require sufficient audit documentation. And...
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How to Lessen Segregation of Duties Problems in Two Easy Steps
Fraud prevention in two easy steps Darkness is the environment of wrongdoing. Why? No one will see us–or so we think. As you’ve seen many times, fraud occurs in darkness. Picture courtesy of...
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AICPA Consulting Standards – The Swiss Army Knife
The Consulting Standards provide guidance for many CPA services Do your clients ever ask you to perform unusual services? When those requests come, do you ever struggle with which standards to follow...
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Audit Lessons from a Brain Tumor
Life teaches us unexpected lessons I said to my wife, “Am I driving straight?” I felt as if I was weaving, not quite in control. I felt dizzy and heard clicking noises in my ears. The mystery only...
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Group Financial Statement Audits: An Overview
When do the group audit standards apply? Do you audit financial statements that contain subsidiaries or equity method investments? Then the group audit standards apply, even if you audit all...
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How to Organize Your Computer Desktop with Fences
Do you get lost looking for app or document icons on your desktop? Most accountants like organization, yet I often see total chaos on their computer desktops. A typical CPA’s screen looks like this....
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Going Concern: Understanding the New Dynamics
ASU 2014-15 and SAS 132 are shaking up going concern decisions Are you preparing financial statements and wondering whether you need to include going concern disclosures? Or maybe you’re the auditor...
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Ten Recommended Business Books for Your Summer Reading
Looking for inspiration? Check these books out It’s summer, so some of you are looking for books to challenage and inspire you. Here are ten of my favorites (click the links to see the books on...
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Happy July 4th from CPA Scribo
The post Happy July 4th from CPA Scribo appeared first on CPA-Scribo.
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How to Quickly Return to Your Blank Desktop
If you've got seven programs open on one screen, how can you quickly return to your original blank desktop? The post How to Quickly Return to Your Blank Desktop appeared first on CPA-Scribo.
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Join the CPA Scribo Facebook Group
Receive daily insights and dialog with other accountants The post Join the CPA Scribo Facebook Group appeared first on CPA-Scribo.
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The Dangers of a Trusted Bookkeeper
Many small businesses have unknown threats So your business has a wonderful bookkeeper, Joan Hardison. Just last week you told your banker, “Joan does such a good job, I don’t have even think about my...
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Key Fraud Survey Insights from the ACFE’s 2016 Report to the Nation
You can only stop fraud when you know how it occurs If you are to prevent fraud, you must first know how it occurs. Every two years the Association of Certified Fraud Examiners issues its fraud survey...
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Using the Apple Pencil with an iPad Pro
When you see the Apple Pencil at work, you'll think it's magic The post Using the Apple Pencil with an iPad Pro appeared first on CPA-Scribo.
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