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 ).

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We’re gathering the latest news stories along with relevant columns, tips, podcasts, and videos on this page, along with curated items from our archives to help with uncertainty and disruption.

VIDEO

Excel walk-through: Sparklines

Want to liven up your spreadsheets with some color and graphical elements? Kelly L. Williams, CPA, Ph.D., shows how to use Excel sparklines, which illustrate data trends and patterns via small charts that fit in a single Excel cell.