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Larry Perry, CPA, is managing member of CPA Firm Support Services LLC.
CPA Firm Support Services, LLC
Mar 8th 2018
It remains a relevant debate among CPAs over small audits even being worth doing, due to inefficiencies in the processes, time and limited...
Jul 1st 2016
Auditors basically are concerned about two deliverables rooted in the Clarified Auditing Standards: Forming an Opinion and Reporting on...
Jun 28th 2016
Imagine the following scenario: The in-charge accountant is almost done with engagement fieldwork when the CFO calls to say the room the...
Jun 24th 2016
The engagement leader (sole practitioner, partner) is the pinnacle of a CPA firm’s quality control system, and ultimate responsibility for...
Jun 20th 2016
Years ago, I was taught that the most efficient way to approach the majority of audits was to default to a high risk assessment for all...
Jun 17th 2016
When I began my career in the audit profession, competitive bidding was prohibited by the AICPA Code of Professional Conduct. Because a CPA...
Jun 14th 2016
This article discusses a few of the ways audit strategies can be “fine-tuned” to improve the quality and efficiency of the audit process...
Jun 2nd 2016
The first Clarified Auditing Standard, Principles and Objectives of Audits, discusses the concepts of professional skepticism and...
May 31st 2016
Both requirements in AU-C Section 210 of the Clarified Auditing Standard, Terms of Engagement , offer opportunities to improve the...
May 26th 2016
This 10-part series of articles will focus on ways to improve the audit process, reduce audit costs, and enable CPA firms to make some...