Effective Writing 10th Edition by Claire May,Gordon May

Exercise 11

As a member of the auditing standards team of your CPA firm, you have been asked to write a memo to all audit staff discussing the distinction between technical compliance with GAAP and "fair presentation." You are expected also to include a discussion of what an auditor's obligation is when there is a conflict between these two concepts. Write the memo, paying attention to good document design. Chapter 10 discusses memo writing.