AUDIT PLANNING
Planning an audit involves establishing the overall audit strategy for the engagement and developing an audit plan.
The Exhausted State: Lessons in the History of Administration
Have you ever asked yourself who invented the system of GRANTS? Do you know how accelerated depreciation came into being? And who killed federal housing programs?
Hearing: The Grand Jury invites members to report on their experience with certain triangle contracts
On 12 April, the Grand Jury met hearing the arguments around certain triangle contracts, in which the independence of our members might be threatened – or not. The Decision of the Grand Jury will be binding to all Empacta (R) members.
CPE: Audit Sampling
Determining the sample size for examination in the context of an audit of an entity is an important, and sometimes complex, auditor task.
Draft Non-Profit Accounting Guidance – potential danger for NPOs?
In November 2022 the IFR4NPO initiative released the first exposure draft (ED) of the proposed International Non-Profit Accounting Guidance – INPAG. This guidance, when issued, will have a significant impact on reporting in the not for profit (NPO) sector.
