Synopsis
Developed through 30 years of experience in auditing practice for clients in a broad spectrum of industries, the CPA's Guide to Management Letter Comments provides literally hundreds of management comment examples for numerous situations that that are encountered by real firms working with real clients. Beginning with an example of the actual opening paragraph of a management letter, this compendium continues through all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first-time management letter preparer can produce a high-quality final product like a well-seasoned auditor. The CPA's Guide to Management Letter Comments is also an efficient review document for use in brainstorming for other effective and useful comments that apply to a client's situation. This indispensable reference enables you to provide greater value in your audits and be of more benefit to your clients. All of 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.
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About the Author
Bert Swain attended American University on scholarship and graduated in 1979 with a Bachelor's Degree in Accounting. He later returned and earned a Master's Degree in Taxation, in 1987. After graduation in 1979, Mr. Swain was immediately employed by a national accounting firm, where he gained broad experience in audits of many types of organizations. In 1983, Mr. Swain joined Kamerow, Weintraub & Swain, LLP, to manage the audit and accounting segment of the practice that now encompasses numerous clients in various industries such as professional services, retail, not-for-profit, and others. He is also the Director of Quality Control with regard to the firm's accounting and audit practice. In 2006, Kamerow, Weintraub & Swain, LLP merged with Dixon Hughes Goodman LLP, where Mr. Swain is a partner and serves the firm on various committees. Mr. Swain is a member of the American Institute of Certified Public Accountants (former Council member), the Maryland Association of Certified Public Accountants, the Association of Practicing Certified Public Accountants, the Association of Certified Fraud Examiners, and the Greater Washington Society of Certified Public Accountants (GWSCPA), where he has served as a member of the Board of Governors and was President for the 1995-96 fiscal year.
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