AU-C 200: Objectives And Conduct Of An Audit Bridge The GAAP

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Curated Questions: Conversations Celebrating the Power of Questions!

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Seth Godin 43:37

約 8 日前43:37

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Episode Notes [03:47] Seth's Early Understanding of Questions [04:33] The Power of Questions [05:25] Building Relationships Through Questions [06:41] This is Strategy: Focus on Questions [10:21] Gamifying Questions [11:34] Conversations as Infinite Games [15:32] Creating Tension with Questions [20:46] Effective Questioning Techniques [23:21] Empathy and Engagement [34:33] Strategy and Culture [35:22] Microsoft's Transformation [36:00] Global Perspectives on Questions [39:39] Caring in a Challenging World Resources Mentioned The Dip by Seth Godin Linchpin by Seth Godin Purple Cow by Seth Godin Tribes by Seth Godin This Is Marketing by Seth Godin The Carbon Almanac This is Strategy by Seth Godin Seth's Blog What Does it Sound Like When You Change Your Mind? by Seth Godin Value Creation Masterclass by Seth Godin on Udemy The Strategy Deck by Seth Godin Taylor Swift Jimmy Smith Jimmy Smith Curated Questions Episode Supercuts Priya Parker Techstars Satya Nadella Microsoft Steve Ballmer Acumen Jerry Colonna Unleashing the Idea Virus by Seth Godin Tim Ferriss podcast with Seth Godin Seth Godin website Beauty Pill Producer Ben Ford Questions Asked When did you first understand the power of questions? What do you do to get under the layer to really get down to those lower levels? Is it just follow-up questions, mindset, worldview, and how that works for you? How'd you get this job anyway? What are things like around here? What did your boss do before they were your boss? Wow did you end up with this job? Why are questions such a big part of This is Strategy? If you had to charge ten times as much as you charge now, what would you do differently? If it had to be free, what would you do differently? Who's it for, and what's it for? What is the change we seek to make? How did you choose the questions for The Strategy Deck? How big is our circle of us? How many people do I care about? Is the change we're making contagious? Are there other ways to gamify the use of questions? Any other thoughts on how questions might be gamified? How do we play games with other people where we're aware of what it would be for them to win and for us to win? What is it that you're challenged by? What is it that you want to share? What is it that you're afraid of? If there isn't a change, then why are we wasting our time? Can you define tension? What kind of haircut do you want? How long has it been since your last haircut? How might one think about intentionally creating that question? What factors should someone think about as they use questions to create tension? How was school today? What is the kind of interaction I'm hoping for over time? How do I ask a different sort of question that over time will be answered with how was school today? Were there any easy questions on your math homework? Did anything good happen at school today? What tension am I here to create? What wrong questions continue to be asked? What temperature is it outside? When the person you could have been meets the person you are becoming, is it going to be a cause for celebration or heartbreak? What are the questions we're going to ask each other? What was life like at the dinner table when you were growing up? What are we really trying to accomplish? How do you have this cogent two sentence explanation of what you do? How many clicks can we get per visit? What would happen if there was a webpage that was designed to get you to leave? What were the questions that were being asked by people in authority at Yahoo in 1999? How did the stock do today? Is anything broken? What can you do today that will make the stock go up tomorrow? What are risks worth taking? What are we doing that might not work but that supports our mission? What was the last thing you did that didn't work, and what did we learn from it? What have we done to so delight our core customers that they're telling other people? How has your international circle informed your life of questions? What do I believe that other people don't believe? What do I see that other people don't see? What do I take for granted that other people don't take for granted? What would blank do? What would Bob do? What would Jill do? What would Susan do? What happened to them? What system are they in that made them decide that that was the right thing to do? And then how do we change the system? How given the state of the world, do you manage to continue to care as much as you do? Do you walk to school or take your lunch? If you all can only care if things are going well, then what does that mean about caring? Should I have spent the last 50 years curled up in a ball? How do we go to the foundation and create community action?…

Bridge the GAAP - Accounting Podcast «
AU-C 200: Objectives and Conduct of an Audit

約 10 年前 15:36

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This episode presents auditing standard AU-C 200, which discusses the objectives of an audit. The discussion will answer such questions as, What is an audit? What is meant by auditor independence? What is meant by GAAS? Bridge the GAAP is a podcast that presents conversational discussion about accounting and auditing in an attempt to bridge the gap between theory and practice.

11 つのエピソード

#Business #Accounting #Rob Valdez #Assurance #Podcasting Education #Audit #GAAP

Bridge the GAAP - Accounting Podcast

AU-C 200: Objectives and Conduct of an Audit

Bridge the GAAP - Accounting Podcast

15 subscribers

published 約 10 年前

MP3•エピソードのホーム

11 つのエピソード

#Business #Accounting #Rob Valdez #Assurance #Podcasting Education #Audit #GAAP

すべてのエピソード

Bridge the GAAP - Accounting Podcast

1
Accounting for the Republican Debates 14:03

9 years前14:03

14:03

Bridge the GAAP is a blog and podcast that presents conversational discussion about topics in accounting and auditing in an attempt to bridge the gap between theory and practice. In this episode we build a bridge that connects the following three topics: the Republican Presidential Debates, Auditing Standard AU-C 530, and the Heisenberg Uncertainty Principle. They’re all connected by the fact that they address some of the challenges in using measurements to make judgements.…

Bridge the GAAP - Accounting Podcast

1
Accounting for Panic 14:50

9 years前14:50

14:50

Today the Bridge the GAAP – Accounting Podcast discusses recent volatility in securities markets. We’re going to discuss the topic by building a bridge that connects the dramatic drop in the Dow Jones Industrial Average earlier this past week, Accounting Standard ASC 830, and the Ghost in the Machine. We start off by discussing the dramatic sell-off activity in the markets this week, including the fact that on Monday, August 24th, the DJIA at one time was down by more than 1,000 points, representing more than a 6.5% drop in value. In order to frame the discussion, we start of by describing exactly how the Dow is calculated and give a little bit of history on the subject. Then we look at Apple's drop on Monday and calculate its portion of the DJIA's drop. While analysts and economists have been attempting to explain the activity, much of the conversation has included the Federal Reserve Rate, Asian markets, commodities prices, and the devaluation of the Yuan, China's currency. So for our conversation, we focus on that devaluation factor. The factor is discussed within the framework of Accounting Standards Codification Topic 830, which addresses how to account for foreign currency matters. So we take a hypothetical transaction from Apple's perspective and look at how the devaluation of the Yuan would impact that single transaction, using actual exchange rates, in order to provide an illustration for how this can affect companies in the DJIA and others as well. Finally, the podcast includes a discussion of Arthur Koestler's book The Ghost in the Machine in order to present some of the psychology behind panicked reactions.…

Bridge the GAAP - Accounting Podcast

1
Accounting for Hackers 13:30

10 years前13:30

13:30

Today the Bridge The GAAP – Accounting Podcast discusses challenges faced by rapidly advancing technology. We discuss the topic by building a bridge that connects a hacker ring in Ukraine, SEC Rule 10b-5, and the hacktivist community called "Anonymous." We start off by discussing a complaint filed by the SEC on August 10, 2015, that charged 32 people in a securities fraud scheme involving hackers in Ukraine partnering with stock traders in the U.S. who allegedly realized illegal gains of $100 million over a five year period. In attempt to answer the question of whether or not this qualifies as insider trading, we take a closer look at the Securities and Exchange Act of 1934, Section 16(b) and Section 10(b). We also examine SEC Rule 10b-5, Rule 10b5-1 and Rule 10b5-2 in order to gain a further understanding of when insider trading is prohibited and when it is allowed. This conversation leads to the broader topic of how rapid technological advances are outpacing our regulations and our preconceptions. The podcast ends by discussing Anonymous, the global community of hackers and activists, which has brought some of these issues into the public conscience.…

Bridge the GAAP - Accounting Podcast

1
Accounting for Forrest Gump 15:03

10 years前15:03

15:03

Today the topic of our Bridge The GAAP – Accounting Podcast is logical relationships. We’re going to discuss the topic by building a bridge that connects the ideas of Forrest Gump (Tom Hanks), Auditing Standard AU-C 520, and synchronicity. We start off by discussing the Davie-Brown Index, which is a survey conducted by a marketing agency in order to measure different attributes of celebrities and popular personalities, including trustworthiness. Tom Hanks repeatedly shows up at the top of the list, raising the question "What's so trustworthy about Forrest Gump?" In attempt to answer the question, we turn to the famous study performed by social psychologists Hamilton and Gifford, which introduced the term "illusory correlation" while explaining how we form illogical judgments and stereotypes. As accountants, understanding this process is important because we so often rely on analytical procedures. This conversation leads into a discussion of Auditing Standard AU-C 520, which addresses the auditor's requirement for using analytical procedures at the end of an audit and discusses the requirements for the use of substantive analytical procedures as audit evidence. The podcast ends by recalling Carl Jung's work to develop the concept of synchronicity, which is a relationship of events that is other than causal.…

Bridge the GAAP - Accounting Podcast

1
Accounting for Artificial Intelligence 18:38

10 years前18:38

18:38

Today the topic of our Bridge The GAAP – Accounting Podcast is faithful representation. We’re going to discuss the topic by building a bridge that connects the ideas of testing artificial intelligence, Topic 840 of the Accounting Standards Codification, and skyscrapers in Chicago. We start off by discussing Alan Turing's famous "Imitation Game," which is now typically called the "Turing Test," and is used as a measurement of artificial intelligence. The approach that Turing used to answer the question serves as a tool to relate the three topics of this podcast. As we discuss Accounting Standard ASC 840, we will cover the difference between capital leases and operating leases, including the four criteria that are considered in determining for a lessee whether a lease is a capital lease. We'll also discuss direct financing type leases and sales type leases from the perspective of the lessor. The podcast includes a brief discussion about Louis Sullivan, who is considered to be the "Father of the Skyscraper" and some of his thoughts regarding the consideration that form follows function.…

Bridge the GAAP - Accounting Podcast

1
Accounting for Teeth 19:50

10 years前19:50

19:50

Today the topic of our Bridge The GAAP - Accounting Podcast is fair value. We’re going to discuss the concept fair value through the prism of several unusual commdoties in the South Pacific, including spinner dolphins' teeth. By doing so, we will answer shed light on the meaning of fair value and some of the questions raised by its consideration. Along the way we’ll discuss the requirements of Accounting Standard ASC 820, which defines fair value and creates a framework for its measurement and reporting. We’ll discuss the fair value hierarchy, which is established under ASC 820 as well. The podcast includes a brief look at the 10-K filing of Birner Dental Management Services, Inc., which uses the trademark name PERFECT TEETH and provides a convenient example of a liability measure at fair value using Level 3 inputs under the fair value hierarchy. There's even a brief discussion about some of the philosophy of Adam Smith. Enjoy!…

Bridge the GAAP - Accounting Podcast

1
Accounting for Aliens 20:52

10 years前20:52

20:52

Today the topic of our accounting podcast is a little unconventional. We're going to trace the concept of the fraud triangle back into an unusual case study involving a message from another world. By doing so, we will answer the question, What do an alien prophecy, Auditing Standard AU-C 240, and a billion-dollar Ponzi schemer all have in common? Along the way we'll discuss the objectives and requirements of Auditing Standard AU-C 240, and how it relates to the requirements established under Auditing Standard AU-C 315, which discusses the auditor's requirement to understand the entity and its internal control. We'll discuss what fraud risk factors are and cover the documentation required by AU-C 240. The podcast includes a discussion about Ponzi scheme fraudster Scott Rothstein, which is used to shed some light onto the rationalization process. So with all the themes interwoven, there's a decent amount of psychology that found its way into this week's conversation. I really enjoyed this podcast, and I hope you do to.…

Bridge the GAAP - Accounting Podcast

1
AU-C 320: Materiality 15:11

10 years前15:11

15:11

Today the topic of our accounting podcast is Auditing Standard AU-C 320, which discusses Materiality. We’ll answer such questions as, What is materiality? How is it determined? What has to be documented? To provide some context to our conversation, we’ll relate the discussion to AU-C 200, which discusses the overall objectives and conduct of an audit, and we'll discuss how materiality relates to audit risk.…

Bridge the GAAP - Accounting Podcast

1
AU-C 315: Understanding the Entity and Risks 14:51

10 years前14:51

14:51

Today the topic of our podcast is Auditing Standard AU-C 315, which discusses the requirement that the auditor understand the entity being audited and its internal control and requires that the auditor identify risks at the financial statement level and at the relevant assertion level. We’ll answer such questions as, What should we understand about the entity? How should we perform our risk assessment? What has to be documented? To provide background to our conversation, we’ll relate the discussion to our previous two podcast episodes which discussed the overall objectives and conduct of an audit as well as the requirements related to planning an audit.…

Bridge the GAAP - Accounting Podcast

1
AU-C 300: Planning an Audit 14:51

10 years前14:51

14:51

Today the topic is Auditing Standard AU-C 300, which discusses Audit Planning. We'll answer such questions as, Who is involved in planning an audit? What are they doing? What has to be documented? Bridge the GAAP is a podcast that presents conversational discussion about topics in accounting and auditing in an attempt to bridge the gap between theory and practice.…

Bridge the GAAP - Accounting Podcast

1
AU-C 200: Objectives and Conduct of an Audit 15:36

10 years前15:36

15:36

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Bridge the GAAP - Accounting Podcast « AU-C 200: Objectives and Conduct of an Audit

AU-C 200: Objectives and Conduct of an Audit

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AU-C 200: Objectives and Conduct of an Audit