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245		0	_aJournal of Accountancy : _bA publication of the American Institute of CPAs
260			_aDurham, North Carolina ; _bAmerican Institute of Certified Public Accountants, _c2018
300			_a76 pages : _bcolor illustrations ; _c27 cm.
490			_vJournal of Accountancy : A publication of the American Institute of CPAs, Volume 226, Issue 2, August 2018.
504			_aIncludes bibliographical references.
505			_aHow the evolution of language affects fraud risk -- Building a state-of-the-art M&A target -- FIRE-d up early retirement -- Taking the risk out of risk assessment -- Advising chronically or terminally ill clients -- Checklist -- Professional liability spotlight - From the tax adviser -- Tax practice corner -- Tax matters -- Technology Q&A -- Inside AICPA -- The last word.
520			_a[Article Title : Minding the expectation in gap in a CAS engagement / Sarah Beckett Ference, p. 16-17] Abstract : Client accounting services (CAS) is a diverse and growing area of practice for all sizes of CPA firms. Each CAS engagement may include a variety of services with differing degrees of complexity and strategic value to the client, customized to help meet the client's individualized needs.;[Article Title : How the evolution of language affects fraud risk / D. Kip Holderness, Jr., Andi McNeal, Richard Riley, and Joseph T. Wells, p. 19-25] Abstract : Evolutions in language and communication have several ramifications that affect the way auditors should approach their engagements and their consideration of fraud risk.;[Article Title :Building a state-of-the-art M&A target / Terrence Putney, p. 26-32] Abstract : technology has become one of the biggest issues in accounting firm merges and acquisitions. It is a key concern when assessing the likelihood of a firm combination's success, and it is also increasingly driving firms to seek mergers.;[Article Title : Fire-d up for early retirement / Ally-Jane Grossan, p. 33-37] Abstract : A growing online community is sharing financial strategies to make retiring in their 40s a reality.;[Article Title :Taking the risk out of risk assessment/ Carl R. Mayes, Charles E. Landes, and Hiram Hasty, p. 38-41] Abstract : Risk assessment is at the core of every audit. The goals of identifying, assessing and responding to risks of material misstreatment drive every audit procedure, from gaining an understanding of the entity and its internal control to vouching transactions back to vendor invoices.;[Article Title : Advising chronically or terminally ill clients / James Sullivan, p. 44-52] Abstract : CPAs can help clients in frail health and their families with practical planning and sensitive understanding.;[Article Title : Insights on key trends in an evolving profession / Sarah Dobek, p. 54-59] Abstract : Financial planning, recruiting talent, audit innovation, and process automation were among the many issues addressed at the AICPA ENGAGE 2018 conference.;[Article Title : SEPs: Simple but not always optimal / Thomas W. Hoens, p. 62-69] Abstract : Simplified employee pension (SEP) plans can be attractive in the short term but over the long term can be expensive, inefficient, and inflexible.;[Article Title : Create a picture-based dashboard report / J. Carlton Collins, p. 70-73] Abstract : This month's column answers question about excel dashboard, USB hubs, and automobile safety features.
650			_aACCOUNTING
942			_2lcc _cSER
999			_c25474 _d25474