AUDITING / FRAUD
A Risk-Based Approach to Journal Entry Testing
by Richard B. Lanza and Scott Gilbert
 The easiest route to changing the books is for management to post a top-side journal entry. The authors present a strategy to detect fraud through computer-assisted journal entry testing.
 For auditors, fraud examiners and audit committee members.
HEADLINER Q&A
Simplifying Global Accounting
The leader of the International Accounting Standards Board, Sir David Tweedie, shares insights on convergence of U.S. GAAP and International Financial Reporting Standards, principles-based accounting, XBRL, accounting education and other issues facing the global accounting profession.
For all CPAs.
TAX
Tax Patents Considered
by Jack Cathey, Howard Godfrey and Justin Ransome
Members of an AICPA volunteer task force outline concerns about the spread of
U.S. patents issued for tax strategies.
For all CPAs.
PROFESSIONAL
DEVELOPMENT
Delivering Difficult Messages
by John J. Engels
Struggling to say what your client or colleague doesn’t want to hear? Consider these proven tips to make tough talks easier and more effective.
For all CPAs.
ARTICLES
TECHNOLOGY / SOFTWARE
NPO Software Measures Up
by Roberta Ann Jones
Shopping for not-for-profit accounting software is no easy task, and it’s made more complex by the maze of government requirements. This article takes a close look at a dozen NPO products— citing their strengths and weaknesses.
For CPAs who work with not-for-profit organizations.
TECHNOLOGY
WORKSHOP
Keeping Secrets
by Theo Callahan
As a professional, you’re responsible for maintaining the confidentiality of your clients’ and your employer’s financial data. But can you guarantee that your computer will provide similar protection? This article examines your computer’s vulnerabilities and tells how to make your files more secure.
For all CPAs.
HIGHLIGHTS
Recent
developments in the accounting profession
NEWS
DIGEST
Auditing…Banking…Compliance… Financial Reporting…Fraud…Government Accounting…
International…Money Laundering… FYI
AT
A GLANCE: CHARTS AND GRAPHICS
The New Faces of Retirement
Finding Value in the Fair Value Option
GRC Budgets Swelling
Abusive Return Preparers Face Heightened Prosecution
Errors Add Up
(Almost) All the Right Answers
TOP
LINE
News,
people, trends and other noteworthy items
CHECKLIST
Tune Up for High-Performance Wealth
THE
INTERNET
Smart
Stops on the Web
TAX
PRACTICE CORNER
Practice Makes Perfect
TAX
MATTERS
Tax Briefs: IRS Issues Guidance on Monetary Penalties
Tax Briefs: Look to Audit Bottom Line, Says IRS
Tax Briefs: Bills Target Contractor Scofflaws; Fed Workers Delinquent
Tax Case: Disallowed Idemnity Deduction Blues
Tax Case: No Gain, Some Pain for Another Lottery Winner
Line Items
FROM
THE TAX ADVISER
Service Boosts Number of Correspondence Examinations
TECHNOLOGY
Q&A
by
Stanley Zarowin
Stop toolbar changes from disappearing… Replicating Format Painter on the keyboard… Make your own turn-off button—and more… Migrate Bookmarks and Favorites… Share files, printer on an office network… Shortcuts
INSIDE AICPA
Metzler Named SBA Financial Services Champion of the Year
Pundits and Politicians Take the Stage
AICPA Honors CPA and Firm for Public Service Efforts
Academic Recognized for Achievement in Accounting Education
THE
LAST WORD
A
closer look at some of the intriguing,
inspiring and imaginative folks who are
the heart of the AICPA
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