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ERIC Number: ED524528
Record Type: Non-Journal
Publication Date: 2006
Pages: 157
Abstractor: As Provided
Reference Count: N/A
ISBN: ISBN-978-1-5697-2037-0
Selecting and Evaluating an Auditor
Ostrom, John S.
National Association of College and University Business Officers (NJ3)
The relationship that a college or university develops with its external auditor can make a substantial contribution to the fiscal management of the institution. Since the last edition of this book more than a dozen years ago, changing standards, a shrinking industry, and tougher government regulation have drastically altered the nature of accounting for higher education institutions. This updated edition provides guidance on selecting and evaluating an auditing firm that is right for your institution. Appended are: (1) Considerations of an Audit; (2) Changing Auditors: A Decision Tree on Managing the Proposal Process Effectively; (3) Key Steps and Sample Time Schedules; (4) Sample Requests for Statements of Qualification and Requests for Proposal; (5) Data Institutions Should Provide to Potential Auditors; (6) Symposium Agendas; (7) Evaluation and Selection Tools; (8) AICPA [American Institute of Certified Public Accountants] Audit Committee Toolkit--Evaluating Independent Auditors: Questions to Consider; (9) Annual Review/Evaluation of the External Auditor; and (10) NACUBO [National Association of College and University Business Officers] Advisory Report 2003-3, The Sarbanes-Oxley Act of 2002: Recommendations for Higher Education. A bibliography is included. (Contains 2 endnotes.)
National Association of College and University Business Officers. 1110 Vermont Avenue NW Suite 800, Washington, DC 20005. Tel: 800-462-4916; Tel: 202-861-2500; Fax: 202-861-2583; Web site:
Publication Type: Books; Reports - Descriptive
Education Level: Higher Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: National Association of College and University Business Officers (NACUBO)