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"Lambert, Joyce"
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Disengagement letters: crafting documentation for a variety of scenarios
Both engagement and disengagement letters should be standard practice when an accounting practice intends to initiate or terminate a client relationship. Engagement letters should be sent prior to the engagement and are designed to establish a clear understanding of the scope and nature of services to be provided to the client. Disengagement letters are sent by the accounting firm to the client to unilaterally indicate a termination of services. Disengagement letters can provide CPAs with a valuable tool to reduce potential legal liability. It is important to always maintain a professional attitude in the letter and conclude on as positive a note as possible. Those sending out the letter should sleep on it and reread it the next day before sending it out. The CPA firm should consider what impression its best client would have if that client were to read the disengagement letter. Disengagement letters should be handled carefully, and legal counsel should be sought where appropriate.
Journal Article
Nouvelle localités de Tricholeiochiton fagesii (Guignard, 1879) en France (Trichoptera, Hydroptilidae)
Dans le cadre du projet de recherche BIOME (Bioindication Mares et Etangs) et du projet d'étude interdisciplinaire du Woerr, dix nouvelles localités de Tricholeiochiton fagesii ont été identifiées. Cette espèce n'avait à ce jour fait l'objet que de deux captures récentes en France dans la Brenne. Les résultats confirment la relative rareté de l'espèce, rencontrée dans moins de 5% des plans d'eau suivis, aux typologies variées.
Journal Article
Patch management: no longer just an IT problem
No software program is perfect. As problems and bugs are discovered, the developer or a third party may fix them. This fix is what is referred to as a software \"patch\". Simply having patch management software running on a computer system does not equate to a functioning patch management system. A patch management system manages the patch process throughout the organization to ensure software patches are installed in an orderly and timely fashion to all systems that need it. It is especially important that accountants within an organization (corporate accounting and internal auditing), as well as external auditors, take an active role in the patch management system. Patch management is a key control in any information system, requiring documentation and internal testing so that it can be evaluated as part of financial statement and SOX section 404 audits. Without a systematic process of patch management, companies are essentially leaving the doors to their information systems wide open to potential troublemakers.
Journal Article
Levels of Assurance under the SSAEs
CPAs perform many services beyond the audit of financial statements under a general-purpose framework (such as GAAP or IFRS) or the audit of financial statements under special-purpose frameworks (such as cash, tax, regulatory, or contractual bases). This discussion will review the services and summarize the levels of assurance for services under the Statements of Standards for Attest Engagements.
Journal Article
Cash audit of student organizations
An experiential course project designed to teach students about the audit process has teams of students complete cash audits of student organizations. Students audit cash receipts and cash disbursements from either an external or internal auditing approach. The course project may be used in either undergraduate advanced auditing or graduate auditing courses. The assignment and grading guide are included, as well as a listing of the common internal control deficiencies identified in the cash audits.
Journal Article
New Aspects of Test Security
Discusses the security of computerized test files based on a survey of collegiate educators and offers recommendations to make tests more secure. Highlights include passwords; firewalls; keeping test files offline rather than on a hard drive; encryption; and using software to write over files rather than just deleting them. (LRW)
Magazine Article