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  2. California State Auditor - Wikipedia

    en.wikipedia.org/wiki/California_State_Auditor

    The California State Auditor's Office (CSA), formerly known as the Office of the Auditor General and later the Bureau of State Audits (BSA), is the supreme audit institution of the Government of California. [2][3][4] It is headed by the State Auditor who is appointed by the Governor to a 4-year term from a list of 3 qualified individuals ...

  3. Legal liability of certified public accountants - Wikipedia

    en.wikipedia.org/wiki/Legal_liability_of...

    Legal liability of certified public accountants. Whether providing services as an accountant or auditor, a Certified Public Accountant (CPA) owes a duty of care to the client and third parties who foreseeably rely on the accountant's work. [1] Accountants can be sued for negligence or malpractice in the performance of their duties, and for fraud.

  4. Certified Public Accountant - Wikipedia

    en.wikipedia.org/wiki/Certified_Public_Accountant

    t. e. Certified Public Accountant(CPA) is the title of qualified accountantsin numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountantin other English-speaking countries. In the United States, the CPA is a license to provide accountingservices to the public.

  5. Assurance services - Wikipedia

    en.wikipedia.org/wiki/Assurance_services

    Accounting. Assurance service is an independent professional service, typically provided by Chartered or Certified Public Accountants or Chartered Certified Accountants, with the goal of improving information or the context of information so that decision makers can make more informed, and presumably better, decisions.

  6. Financial audit - Wikipedia

    en.wikipedia.org/wiki/Financial_audit

    The unqualified auditor's opinion is the opinion that the financial statements are presented fairly. A qualified opinion is that the financial statements are presented fairly in all material respects in accordance with US GAAP, except for a material misstatement that does not however pervasively affect the user's ability to rely on the ...

  7. Materiality (auditing) - Wikipedia

    en.wikipedia.org/wiki/Materiality_(auditing)

    The auditor expresses an opinion on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework, such as IFRS. [10] ISA 320, paragraph A3, states that this assessment of what is material is a matter of professional judgement.

  8. Generally Accepted Auditing Standards - Wikipedia

    en.wikipedia.org/wiki/Generally_Accepted...

    Generally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged. Several organizations have developed such sets of principles, which vary by territory. In the United States, the standards are promulgated by the Auditing Standards Board, a division of the American Institute ...

  9. California will audit its telework policies as workers frown ...

    www.aol.com/california-audit-telework-policies...

    Republican Assemblyman Josh Hoover, who sought the audit, ... California will audit its telework policies as workers frown on return-to-office mandates. Vik Jolly. May 17, 2024 at 2:33 PM.

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