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The failure of audit leadership

Accounting Today, 2020-01, Vol.34 (1), p.19-20

Copyright SourceMedia Jan 2020 ;ISSN: 1044-5714

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  • Title:
    The failure of audit leadership
  • Author: Anderson, Alan
  • Subjects: Audit departments ; Efficiency ; Leadership
  • Is Part Of: Accounting Today, 2020-01, Vol.34 (1), p.19-20
  • Description: [...]that started the kindergarten arts-and-crafts period of public accounting. Because we were going to do the same as last year every year, we would make a copy of last year's handwritten audit program, cut out the sign-offs, tape that on a new page, make sure to draw the lines for the sign-offs, and then we'd make a copy of that. Much of that has to do with who we've appointed as the leadership in our firms and who we anoint as head of A&A. Quite often, as I go around the country and meet these leaders, the head of A&A is the person who just loves to read financial statements and write review comments. What's happened is that because we depend on these checklists and believe that technology is making a huge difference in our audit process, we've forgotten the importance of talking to our staff, and we've forgotten the importance of communicating what we really want to focus on. Relevance is understanding what is important to the client, and positioning management letter items to speak to those things that matter to them and drive their business.
  • Publisher: New York: SourceMedia
  • Language: English
  • Identifier: ISSN: 1044-5714
  • Source: ProQuest Central
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