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1. Understanding the changes in risk assessment standards

Author

Clark, Ronald L.

Subjects
Accountants -- Practice, Auditing -- Methods -- Standards, Risk assessment -- Methods -- Standards, Accounting -- Standards, Banking, finance and accounting industries, Business, Practice, Standards, Evaluation, Methods
Abstract

As a discussion leader for continuing professional education (CPE) courses for 25 years, the author has witnessed many CPAs struggle to adjust their audit approach to comply with new standards. [...]

Published
2009

2. Revenue-recognition decisions: a slippery slope?

Author

Clark, Ronald L.

Subjects
Capitol Motor Co. -- Company sales and earnings -- Evaluation, Automobile dealers -- Company sales and earnings -- Evaluation, Banking, finance and accounting industries, Business, Company earnings/profit, Evaluation, Company sales and earnings
Abstract

Consider this scenario: Capitol Motors is in its first year of operations and as of December 30 has total revenues of $5 million, projected net income of $200,000, and total [...]

Published
2006

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