可伍上外网的工具

Alas, I have not posted very much of late.  But, it's only because I am trying to find as much time as possible to write my book describing a simple, comprehensive and robust basis of accounting that any public company could…

In recent years I have presented an update on the activities of the PCAOB at the annual meeting of the Association of Audit Committee Members.  From that experience — particularly this past year — I can tell you that audit…

The accounting topic of the season is income taxes.  But, as the nation contemplates what Congress could end up passing, I want to talk about how one under-the-radar amendment to financial accounting standards has been quietly adding to the federal…

I marvel at how much mere happenstance can play in a career.  I might not have become a teacher, or gone to graduate school but for one meeting with an administrator when I was a senior at Cornell. Twenty years…

Yesterday was a very good day for investors! The SEC finally approved PCAOB rules that will make a lot more information public about what actually went down during the audit. It is certainly fair to say that the new model…

(Part 1 is here.) I have found that a useful way to home in on the drivers of audit quality is to regard an audit as two distinct engagements: (1) verifying facts, and (2) assessing whether management’s estimates “appear” reasonable.…

I was recently invited to make a presentation to a conference of auditors. The leadership asked me to address “professional skepticism,” one of those difficult-to-nail-down ideas, yet a recent point of emphasis in PCAOB inspections. The person who invited me knew…

A long time ago —  in 2004, to be exact — the FASB and IASB announced that they would jointly develop a common “conceptual framework.” They divided the work into eight phases.  It took them almost seven years to complete the…

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My Shareholder Oriented Financial Accounting (S-OFA) Standards will require that debits equal credits. Duh.  But if I am truly going to start with a clean sheet of paper, then I am compelled to explain how double-entry accounting serves a purpose.  I see three…