CPA's Guide to Management Letter Comments

CPA's Guide to Management Letter Comments

4.11 - 1251 ratings - Source

Developed through 20 years of experience in auditing practice for clients in a broad spectrum of industries and up-to-date through SAS-112, the CPA's Guide to Management Letter Comments provides literally hundreds of management comment examples for numerous situations that that are encountered by real firms working with real clients. Beginning with an example of the actual opening paragraph of a management letter, this compendium continues through all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first-time management letter preparer can produce a high-quality final product like a well-seasoned auditor.To improve the internal controls over cash receipts, we recommend that [client] establish new procedures for handling incoming checks. We recommend that one employee, independent of the accounting department, such as the receptionistanbsp;...

Title:CPA's Guide to Management Letter Comments
Author:Bert L. Swain
Publisher:CCH - 2007-11-01


You Must CONTINUE and create a free account to access unlimited downloads & streaming