I'm working through a disclosure checklist on a small audit client (my previously mentioned franchisor that led me to great aggravation with auditing standards).  Of course I'm now seeing FASB Codification references throughout, and I started to think about all the ways my life has improved as a result of it:

Good error analysis should be performed when an auditor evaluates the results of specific auditing procedures.  It should contain both quantitative and qualitative analysis by the person performing the work.

After years of teaching their peers about internal controls, fraud detection and prevention, and risk assessment, California practitioners, Thomas Noce and Thad Scott, both CPAs and CFEs, decided to develop a tool to help practitioners implement what they had learned.

I previously wrote how income statement formats vary not just between industries but within industries.  I find this frustrating - why shouldn't say five different widget manufacturers that are essentially identical in their operations have identical income statement formats?  Or are five different ones superior to each other?  I know from experience that this drives potential acquirers positive

Continuing professional education is mandatory for most licensees. And I have actually heard the more cynical folks in the industry say that we, as CPE providers, are merely selling CPE hours. But, I couldn’t disagree more.

Most of us would answer that audit risk does affect materiality.  That's what SAS No. 107 says, SAS No 47 before that.  Drilling down, perhaps the question should be, "Do we appropriately reflect risks of material misstatements in setting materiality levels that guide audit engagement performance?"  Again, most of us would answer yes.