Developed through 20 years of experience in auditing practice for clients in a broad spectrum of industries and up-to-date through SAS-112, the CPA's Guide to Management Letter Comments provides literally hundreds of management comment examples for numerous situations that that are encountered by real firms working with real clients. Beginning with an example of the actual opening paragraph of a management letter, this compendium continues through all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first-time management letter preparer can produce a high-quality final product like a well-seasoned auditor.
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Written by and for CPAs, this guide offers advice on communications with management concerning cash, investments, accounts receivable, inventory, fixed assets, sales, invoicing and revenue, purchasing and expenses, accounts payable, payroll, taxes, insurance, equity, grants, governance, administration, computer systems, audits, and related issues.
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