Auditing


The Institute reorganized and updated an AICPA audit and accounting guide, Government Auditing Standards and Circular A-133 Audits, for conforming changes as of May 1, 2004 ( www.aicpa.org/members/div/auditstd/ ). Its former title was Audits of States, Local Governments, and Not-for-Profit Organizations Receiving Federal Awards. Copies (product no. 012744JA) are available from the AICPA at 888-777-7077 or www.cpa2biz.com .

The PCAOB staff issued a second set of questions and answers on Auditing Standard no. 2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements ( www.pcaobus.org/documents/staff_q_and_a/ ). The first was published in June 2004 ( www.pcaobus.org/qa_staff_internal_control.pdf ).

SPONSORED REPORT

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A look at the Dirty Dozen tax scams and ways to protect taxpayer information.

TECHNOLOGY Q&A

How to create maps in Excel 2016

Microsoft Excel 2016 has two new mapping capabilities. J. Carlton Collins, CPA, demonstrates how to make masterful 2D and 3D maps in Excel 2016.

QUIZ

News quiz: IRS enforcement, a hot job, and audit value

The IRS’s 2016 Data Book, a “hot job” of particular interest at this time of year, and insight into how executive and audit committees view the insights from financial statement audits received attention recently. See how much you know with this short quiz.