are you teaching your team the real work or just the compliance work? 
by alan anderson, cpa
transforming audit for the future
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“the new manifesto for accountants.“
when i started in accounting, we wrote audit programs out by hand, and we thought about what it was we needed to do to carry out our audit procedures.
and then, the firm got a copy machine. that started the arts and crafts period of public accounting.
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because we were going to do the same as last year, every year we would make a copy of last year’s hand-written 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. then we had our audit program for the new year.
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