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The new Yellow Book independence standards for nonaudit services.
March 1, 2004... For the last two months, my voicemail and email have been overflowing with questions about the new Yellow Book independence standards that take effect for all Yellow Book audits with fiscal years ending January 1, 2004, and later. Yes, these...
Editor's note.(Brief Article)(Editorial)
March 1, 2004... Coping with the new independence standards for Yellow Book audits is fast becoming the hot topic for local auditors. I receive many phone calls and emails regarding various aspects of the new standards and I address these questions in this...
Are you doing enough audit work in the internal control area?
March 1, 2004... The new fraud standard, Statement on Auditing Standards (SAS) No. 99, Consideration of Fraud in a Financial Statement Audit, (SAS-99) will likely require additional work from all of us as we start auditing clients with fiscal years ending...