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Member Articles


The FAR Audit: Does Your Architectural/Engineering Firm Need One?

If your architectural/engineering (“A/E”) firm proposes or works on government contracts, you may be asked to provide overhead rates prepared in accordance with the Federal Acquisition Regulation (“FAR”). The FAR ...

Audit of the future

Mercer & Hole's audit and business advisory partner Andy Turner gives his view on how technology is advancing the process of audit and what we might expect to see in the audit of tomorrow. Where are we now?The pace of t ...

AICPA to Make Private Company Auditing Standards More Similar to Public Company Standards

The AICPA’s Auditing Standards Board (ASB) is taking steps to enhance the consistency of financial reporting between public and private companies. A new omnibus auditing standard will cover standards on related parties ...

How Auditors Use Analytical Procedures

In November 2017, the American Institute of Certified Public Accountants (AICPA) published an updated audit and accounting guide on analytical procedures. The use of audit analytics can help during the planning and revie ...

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