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CCH014
- Title:CPA's Guide to Management Letter Comments, with CD-ROM (2012)
- Author:Bert L. Swain, CPA
- Published by:CCH
- ISBN:TA00641450
- No. of pages312
- Edition2012
Developed through 30 years of experience in auditing practice for clients in a
broad spectrum of industries, 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.
The CPA's Guide to Management Letter Comments is also an efficient review
document for use in brainstorming for other effective and useful comments that
apply to a client's situation. This indispensable reference enables you to
provide greater value in your audits and be of more benefit to your clients.
All of the management comment letter text in the book is provided on a free
companion CD-ROM in folders that correspond to the chapters in the book where
the text appears.
Topics and Content
- Opening for Letter
- Cash
- Investments
- Accounts Receivable
- Inventory
- Fixed Assets
- Sales, Invoicing, and Revenue
- Purchasing and Expenses
- Accounts Payable
- Payroll
- Taxes
- Insurance Coverage
- Equity
- Grants
- Organizational/Governance Structure
- Administrative Issues
- Computer Systems
- Annual Audit and Client Cooperation
- Miscellaneous (e.g., Accrual Basis of Accounting, Restricted Funds Review
Needed)
- SAS-99 and the Sarbanes-Oxley Act of 2002
- Closing for Letter
- The Auditor's Communication with Those Charged with Governance
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