CPA's Guide to Management Letter Comments (2006)

The CPA's Guide to Management Letter Comments was developed through 20 years of experience in auditing practice for clients in many different industries. The guide provides literally hundreds of management comment examples for numerous situations that can be encountered by a practitioner. Examples are also provided beginning with the actual opening paragraph of the management letter through all critical areas generally encountered during an audit and, finally, suggested closing paragraphs are provided. This guide enables a first-time management letter preparer to produce a high-quality final product like a well-seasoned auditor. The CPA's Guide to Management Letter Comments is organized in a manner that closely follows the traditional audit process. Comments that are applicable to other areas such as organizational governance, administrative, and other matters are also provided. The Guide can be used during the actual preparation of the management letter as well as an efficient review document for use in brainstorming for other effective and useful comments that apply to a client's situation. The Guide allows the auditor to provide greater value in his or her audits and to be of more benefit to clients. Furthermore, the management comment letter text in the book is provided on a free companion CD-ROM in folders that correspond to the chapters in the book where the text appears.