Auditing

Dolinar, 55, is managing partner of the Assurance Professional Practice, national office of Crowe Horwath LLP, Chicago, Ill. As chairman, he will head one of the Institute’s most important volunteer bodies. It serves as the AICPA’s official voice on financial reporting matters and develops industry-specific accounting guidance. The committee’s membership includes representation from business and industry, public practice and academia.

"“The CAQ commends FASB for its efforts in developing a standard that provides guidance regarding a preparer’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern, and, where required, to provide footnote disclosures about going concern uncertainties each reporting period," said executive director Cindy Fornelli.

The Center for Audit Quality (CAQ) has released the Professional Judgment Resource, a guide designed to provide auditors with an example of a decision-making process to facilitate important auditing and accounting judgments in a professionally skeptical manner.

A new accounting firm case study examines the challenge of "over-auditing," and the effects it can have on efficiency.

An accounting standard for state and local governments that addresses the impairment of capital assets and insurance recoveries provides important information to users of financial statements and resolves some but not all of the issues underlying its purpose.

Michigan Governor Rick Snyder, a credentialed Certified Public Accountant, has received the American Institute of CPA's 2014 Outstanding CPA in Government Impact Award: State Level.

A weekly roundup of professionals in the tax and accounting profession that have changed jobs and/or been promoted.

Building on CPAs’ long-standing commitment to provide high-quality services that protect the public, the American Institute of CPAs (AICPA) has issued a discussion paper for all stakeholders in the audit process of private entities. The discussion paper summarizes the Institute’s multi-faceted effort that is designed to help auditors excel in a fast changing and complex business environment.