This article wonders about why so few "going concern" opinions.

http://retheauditors.com/2009/09/18/going-concern-audit-opinions-why-so-few-warning-flares/

This is a link to an Information Systems Assurance blog
http://uwcisa.uwaterloo.ca/blog/ISAssurance/

Arizona CPA electronic confirmation article

http://www.enewsbuilder.net/ascpa/e_article001075137.cfm?x=b11,0,w

Electronic confirmations come of age

https://www.confirmation.com/

Clarity Project

To promote awareness and understanding of the newly clarified International Standards on Auditing (ISAs), the International Auditing and Assurance Standards Board (IAASB) released a series of "ISA Modules" focusing on some of the new and more significantly revised ISAs.

http://accounting.smartpros.com/x67811.xml

XBRL and FASB Codification

http://www.journalofaccountancy.com/Web/20092216.htm

KPMG and PwC Reykjavik offices are raided by Icelandic police

Police have raided the offices of KPMG and PricewaterhouseCoopers (PwC) in Reykjavik, seizing documents and computer data as part of an investigation into alleged criminal activity at three collapsed Icelandic banks

http://www.telegraph.co.uk/finance/newsbysector/banksandfinance/6252501/KPMG-and-PwC-Reykjavik-offices-are-raided-by-Icelandic-police.html

PCAOB extends reporting deadline

Transitions are not always easy...a few more months from October to Dec. 31, 2009.

http://www.journalofaccountancy.com/Web/20092205.htm

SAP as a CAAT

SAP helped catch moonlighters in South Africa (broadcasting corporation)...those employees who violated policy. Probably wasn't a very difficult procedure to use...

http://www.itweb.co.za/index.php?option=com_content&view=article&id=26547:sap-fingers-sabc-employees&catid=69:business&Itemid=

Governmental Audit Quality Center

This is a firm membership site but it has resources also available that do not require membership. http://gaqc.aicpa.org/

Continuous auditing

What does continuous auditing mean in reality?

http://www.cfo.com/article.cfm/14440838/c_14441373?f=home_todayinfinance

History of SEC

http://www.sechistorical.org/
One of the many useful things at this website is the timeline of events. There is an abundance of material out here of interest. Papers, Links, and much more.

Worldcom Fraud video

http://www.baylortv.com/streaming/001496/300kbps_str.asx

What is your Fraud IQ?

A new fraud quiz from the Journal of Accountancy. (Sept.2009)http://www.journalofaccountancy.com/Issues/2009/Sep/20091565.htm

High school training sufficient for audits?

http://www.sec.gov/litigation/litreleases/2009/lr21189a.htm
This litigation release for Michael Moore filed 8/27/2009 shows an unfortunate situation with an accounting firm charged with fraud. This has an accompanying AAER 3040 as well.

A "clickable" map of the US

http://www.aicpa.org/Legislative+Activities+and+State+Licensing+Issues/Mobility+and+State+Licensing+Issues/Mobility+Implementation

is located at this AICPA website to give you the current status on the 50 states legislation with respect to mobility.

PCAOB vote on engagement quality review standard

http://www.journalofaccountancy.com/Web/20091964.htm
The standard has been well over a year in the making. First proposed, then revised, ready to be voted on. Check out the changes at this Journal of Accountancy article.