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Revenue recognition, internal control over financial reporting, accounting estimates and going concern are areas of audit that have emerged as particularly challenging and complex.
Relying on the good faith of subcontractors is not a viable solution. Rather, a CPA firm should consider implementing these risk mitigation strategies.
To price effectively, CPA firms first need to determine the price sensitivity of individual clients. Author and consultant Ron Baker, an unabashed value-pricing champion, explains how to do it in this Q&A.