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In The Crisis in Public Accounting, Richard Kravitz provides a historical perspective on the public accounting profession’s mission—to serve the public interest—and the ways in which it has evolved over the years. The book explores topics such as the influence of the multinational corporation, audit quality and the beneficial impact of market competition, why bank and financial services audits often failed, and the myth of the independent auditor.
his article is written from the perspective of a practicing auditor, and examines key design features commonly found in modern risk-based audit platforms.
As a paid member for CPA Publisher you’re invited to our CPE program, included in your membership.Â
As a paid subscriber/member of CPA Publisher, your membership includes access to our live CPE programs at no additional cost. These sessions are designed to deliver practical, audit-focused and fraud-focused insights you can apply immediately in your work.
From technology risk and analytical procedures to collusion detection and financial investigations, each engaging webinar offers high-impact content in a concise format. Review the upcoming sessions below and register to reserve your spot. We commit to no fewer than 6 CPE hours per year included with your membership.
Our upcoming CPE program includes:
* Housing Allowance for Clergy
* New Jersey Ethics & Law for CPAs
* IFRS Sustainability Standards Are the Best One
* The Accounting Profession in Transition: * * Key Changes and Emerging Trends Since 2023
* Data Centers: Protect Your Investment Portfolio and the Public Interest
Introduction
Despite its importance, audit quality remains notoriously difficult to define and measure—particularly for external stakeholders such as investors, analysts,...
