Auditing


 


For news from the AICPA and state societies, visit www.cpa2biz.com , which also offers online CPE, AICPA professional literature, practice management aids and links to state society Web sites.

 

AUDITING

Before dissolving itself on July 31, the Independence Standards Board approves issuance, as a staff report, of a conceptual framework for auditor independence. This theoretical structure focuses on auditor independence as a means of improving the quality of audits—and of expanding investors’ faith in financial statements—in order to optimize the allocation of capital ( http://cpaindependence.org/upload/Staff+Report,+A+Conceptual+Framework
+for.doc ).

SPONSORED REPORT

CPEOs provide peace of mind around payroll services

The creation of these new IRS-certified service providers for small businesses clarifies some issues around traditional professional employer organizations.

QUIZ

8 sentences to help you master subject-verb agreement

When professionals prepare written material for readers inside their organization or outside, they should make sure that no errors distract from the message they need to convey. Take this short quiz for practice in subject-verb agreement.