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Author: |
Sefton Boyars, CPA (Ret.), CGFM (Ret.), Author |
Course Length: |
Pages: 36 ||| Word Count: 12,560 ||| Review Questions: 10 ||| Final Exam Questions: 10 |
CPE Credits: |
2.0 |
IRS Credits: |
0 |
Price: |
$17.95 |
Passing Score: |
70% |
Course Type: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Auditing (Governmental) |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course addresses the often strained relationships between governmental auditors and auditees, providing techniques to improve communication and cooperation.
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Frequently Asked Questions: |
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Description: |
Auditors, particularly auditors conducting governmental audits, frequently have poor relationships with the entities they are auditing. In some ways, this is predictable because government auditors aren’t usually hired by the entity under audit. Instead, the auditor gets to choose who gets audited, and the auditee rarely appreciates being selected. Wouldn’t it be great if the auditor could have friendly and productive conversations with the auditee starting with the entrance conference? When the auditor says the classic auditor line, “We’re here to help,” wouldn’t it be amazing to hear back from the auditee, “And we’re happy to have you”? That can happen if the auditor nurtures the auditor and auditee relationship. After applying the techniques for improving the auditor and auditee relationship covered in this short course, the auditee will be more apt to welcome you and courteously give you what you need to get your work done, making the whole audit experience much more enjoyable for everyone involved. |
Usage Rank: |
19500 |
Release: |
2023 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
External: Accounting Principles Explained: How They Work, GAAP, IFRS
Internal: Improving the Auditor and Auditee Relationship (Video)
Internal: Performing Audits under Government Standards (Yellow Book Series)
External: IRS - Continuing Education for Tax Professionals
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
15-May-2025 |
NASBA Course Declaration: |
Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
Keywords: |
Improving the Auditor and Auditee Relationship - CPE course for CPAs |
Learning Objectives: |
Course Learning Objectives Course objectives include improving the student’s ability to:
Chapter 1
Chapter 2
Chapter 3
Chapter 4
Chapter 5
Chapter 6
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Course Contents: |
Chapter 1 - General Introduction 1-1 Be Honest with the Auditee 1-2 Anticipate Problem Areas 1-3 Maintain Regular Communication with the Auditee 1-4 Give Full Consideration to the Auditee’s Position 1-5 Address the Auditee’s Concerns 1-6 Be Open to Alternative Solutions 1-7 Specific Techniques to Improve Audit Relationships Chapter 1 Summary Chapter 1 Review Question Chapter 2 - Conducting Conferences with the Auditee 2-1 Conference Agendas 2-2 Introduction 2-3 General Discussion 2-4 Consider the Auditee’s Comments 2-5 Recap the Discussion 2-6 Agree Who Will Take the Next Steps and When 2-7 General Meeting Evaluation 2-8 Next Meeting 2-9 Sample Agendas 2-9-1 Sample Agenda for an Entrance Conference 2-9-2 Sample Agenda for Meeting at the Completion of the Survey 2-9-3 Sample Agenda for Exit Conference Chapter 2 Summary Chapter 2 Review Question Chapter 3 - Presentation Skills 3-1 Think About Your Audience 3-1-1 Consider Needed Detai 3-1-2 Consider the Level of Sensitivity Needed 3-2 Maintain an Open Attitude 3-3 Develop an Outline 3-4 Rehearse the Presentation 3-5 Know Your Material 3-6 Consider Visual Aids 3-7 Know When to Stop Chapter 3 Summary Chapter 3 Review Question Chapter 4 - Staffing and Selling the Finding 4-1 Hold Regular Meetings with the Auditee during the Audit 4-2 Ensure That Findings Are Discussed before Holding Any Formal Meetings or Issuing Draft Findings 4-2-1 Try to Get Agreement on the Significance of the Finding 4-2-2 Discuss Any Legal or Programmatic Issues 4-3 Discuss Potential Solutions with All Parties 4-4 Keep Findings in Perspective 4-5 Be Open to Suggestions 4-6 Show How the Recommendation Helps the Auditee 4-7 Strive for Effective Recommendations 4-8 Try to Reach Consensus Chapter 4 Summary Chapter 4 Review Question Chapter 5 - Soliciting Written Comments 5-1 Items to Include in the Request for Comment 5-2 Make Your Request Clear 5-3 Emphasize How Much You Value the Auditee’s Response 5-4 Auditee Comments Will Be Included in the Final Report Chapter 5 Summary Chapter 5 Review Question Chapter 6 Incorporating the Auditee’s Response 6-1 Read the Response Objectively 6-2 Differentiate between Substantive and Cosmetic Changes 6-3 The Report Must Stand Alone 6-4 Reminder of the Main Points in Chapter 1 Chapter 6 Summary Chapter 6 Review Question Glossary |
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