November 2002 Issue

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November 2002 Features

A Hard Look at Tax Software

There are a wide variety of software solutions for return preparation, research, and practice development. The authors conducted a survey of New York State firms to find out whether CPAs are satisfied with their tax software and how they are putting it to use. (Article)

Web-Based Reporting

Web-based reporting is not only the future of financial reporting, it is the present. As more companies present their financial statements online, the need for implementation guidance has increased. The authors examined Fortune 100 companies to determine the current trends and best techniques in web-based reporting currently used. (Article)

Updating Analytical Procedures

New tools for analytical procedures allow auditors to focus their attention on gathering reliable data, promising greater audit effectiveness. Though most auditors will be familiar with Excel, more extensive business forecasting tools can provide even greater ease of use and precision. (Article)

Encryption: The Theory and Mechanics of How It Is Used on the Internet

All business transactions conducted electronically present some risk, and the controls governing them should be evaluated with respect to confidentiality, integrity, authentication, and nonrepudiation. The author presents the principles and processes of encryption and how it can help achieve these four goals in the electronic environment. (Article)


November Departments


New guidance on audit and attest documentation (Article)

CPA and the Computer

Accounting software and e-business (Article)

CPA Manager

IT security issues (Article)

CPA in Industry

Six Sigma Primer for CPAs (Article)


Passing the uniform CPA exam: what factors matter? (Article)

Estates and Trusts

Coordinating wills with beneficiary designations (Article)

Practice 21

Awareness and potential of eldercare services (Article)

Federal Taxation

Current tax incentives for higher education (Article)

Personal Financial Planning

Saving for college (Article)

Guest Editorial

Despute the detours, I woudl do it all again
By Rona Cherno (Article)


News & Views

In Memoriam: Milton Miller

PKI: The key to enhanced Internet security standards

To regulate or not to regulate?

Cyber insurance issues: Managing risk by tying network security to business goals

An office in the palm of your hand

Relationship intelligence: A strategic asset

VAST accounting for the PC world

Changing a culture of entitlement into a culture of merit

Website of the Month: CPA CareerNet

Book Review: CPA's Guide to Effective Engagement Letters, Fourth Edition

Tax alert for retirement plans

Financial services organizations fail to meet security standards

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The CPA Journal is broadly recognized as an outstanding, technical-refereed publication aimed at public practitioners, management, educators, and other accounting professionals. It is edited by CPAs for CPAs. Our goal is to provide CPAs and other accounting professionals with the information and news to enable them to be successful accountants, managers, and executives in today's practice environments.

2002 The CPA Journal. Legal Notices

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