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The GA(A)P in<br /> State Pensions<br /> GASB Seeks Better Reporting<br /> Plus<br /> · When Auditors Fail to Audit · Security for Mobile Devices<br /> · Using XBRL for Internal ControlCONTENTS<br /> may 2011<br /> 22 Accounting & Auditing<br /> ❙ Auditing<br /> Group Audits Under AU 600: An Overview of the Effects<br /> of the New Standard<br /> By Jian Zhang, Kurt Pany, and Lynn Pringle<br /> 30 Taxation<br /> ❙ Federal Taxation<br /> Recovering Administrative and Litigation Costs:<br /> Reasons for Taxpayers to Have Hope<br /> By Mark A. Turner and Ramon Fernandez<br /> 38 Finance<br /> <a title="The CPA Journal - May 2011 page 1" href="http://viewer.zmags.com/publication/d8af8eee?page=1"> The GA(A)P in State Pensions GASB Seeks Better</a> <a title="The CPA Journal - May 2011 page 2" href="http://viewer.zmags.com/publication/d8af8eee?page=2"></a> <a title="The CPA Journal - May 2011 page 3" href="http://viewer.zmags.com/publication/d8af8eee?page=3"></a> <a title="The CPA Journal - May 2011 page 4" href="http://viewer.zmags.com/publication/d8af8eee?page=4">CONTENTS may 2011 </a> <a title="The CPA Journal - May 2011 page 5" href="http://viewer.zmags.com/publication/d8af8eee?page=5">vol. LXXXI/no. 5 6PERSPECTIVES 16IN FO</a> <a title="The CPA Journal - May 2011 page 6" href="http://viewer.zmags.com/publication/d8af8eee?page=6"> Publisher JOANNE S. BARRY </a> <a title="The CPA Journal - May 2011 page 7" href="http://viewer.zmags.com/publication/d8af8eee?page=7"></a> <a title="The CPA Journal - May 2011 page 8" href="http://viewer.zmags.com/publication/d8af8eee?page=8">The Financial Crisis Inquiry Report: Analysis and </a> <a title="The CPA Journal - May 2011 page 9" href="http://viewer.zmags.com/publication/d8af8eee?page=9"> Publisher’s Column, COAP: The Next Generation, J</a> <a title="The CPA Journal - May 2011 page 10" href="http://viewer.zmags.com/publication/d8af8eee?page=10">The Financial Crisis Inquiry Report: Analysis and </a> <a title="The CPA Journal - May 2011 page 11" href="http://viewer.zmags.com/publication/d8af8eee?page=11">The Financial Crisis Inquiry Report: Analysis and </a> <a title="The CPA Journal - May 2011 page 12" href="http://viewer.zmags.com/publication/d8af8eee?page=12">The Financial Crisis Inquiry Report: Analysis and </a> <a title="The CPA Journal - May 2011 page 13" href="http://viewer.zmags.com/publication/d8af8eee?page=13">Transitioning to IFRS: Planning Considerations, in</a> <a title="The CPA Journal - May 2011 page 14" href="http://viewer.zmags.com/publication/d8af8eee?page=14">Transitioning to IFRS: Planning Considerations, in</a> <a title="The CPA Journal - May 2011 page 15" href="http://viewer.zmags.com/publication/d8af8eee?page=15">Transitioning to IFRS: Planning Considerations, in</a> <a title="The CPA Journal - May 2011 page 16" href="http://viewer.zmags.com/publication/d8af8eee?page=16">Transitioning to IFRS: Planning Considerations, in</a> <a title="The CPA Journal - May 2011 page 17" href="http://viewer.zmags.com/publication/d8af8eee?page=17"></a> <a title="The CPA Journal - May 2011 page 18" href="http://viewer.zmags.com/publication/d8af8eee?page=18">In Focus, The GA(A)P in Underfunded State Pension </a> <a title="The CPA Journal - May 2011 page 19" href="http://viewer.zmags.com/publication/d8af8eee?page=19">In Focus, The GA(A)P in Underfunded State Pension </a> <a title="The CPA Journal - May 2011 page 20" href="http://viewer.zmags.com/publication/d8af8eee?page=20"> In Focus, The GA(A)P in Underfunded State Pens</a> <a title="The CPA Journal - May 2011 page 21" href="http://viewer.zmags.com/publication/d8af8eee?page=21">In Focus, The GA(A)P in Underfunded State Pension </a> <a title="The CPA Journal - May 2011 page 22" href="http://viewer.zmags.com/publication/d8af8eee?page=22">In Focus, The GA(A)P in Underfunded State Pension </a> <a title="The CPA Journal - May 2011 page 23" href="http://viewer.zmags.com/publication/d8af8eee?page=23"> In Focus, The GA(A)P in Underfunded State Pensio</a> <a title="The CPA Journal - May 2011 page 24" href="http://viewer.zmags.com/publication/d8af8eee?page=24"> Group Audits Under AU 600: An Overview of the Ef</a> <a title="The CPA Journal - May 2011 page 25" href="http://viewer.zmags.com/publication/d8af8eee?page=25"> Group Audits Under AU 600: An Overview of the Ef</a> <a title="The CPA Journal - May 2011 page 26" href="http://viewer.zmags.com/publication/d8af8eee?page=26"> Group Audits Under AU 600: An Overview of the Ef</a> <a title="The CPA Journal - May 2011 page 27" href="http://viewer.zmags.com/publication/d8af8eee?page=27">Group Audits Under AU 600: An Overview of the Effe</a> <a title="The CPA Journal - May 2011 page 28" href="http://viewer.zmags.com/publication/d8af8eee?page=28">Group Audits Under AU 600: An Overview of the Effe</a> <a title="The CPA Journal - May 2011 page 29" href="http://viewer.zmags.com/publication/d8af8eee?page=29">Group Audits Under AU 600: An Overview of the Effe</a> <a title="The CPA Journal - May 2011 page 30" href="http://viewer.zmags.com/publication/d8af8eee?page=30">Group Audits Under AU 600: An Overview of the Effe</a> <a title="The CPA Journal - May 2011 page 31" href="http://viewer.zmags.com/publication/d8af8eee?page=31">Give 100% to Your Staff and Their Professional G</a> <a title="The CPA Journal - May 2011 page 32" href="http://viewer.zmags.com/publication/d8af8eee?page=32">Recovering Administrative and Litigation Costs: Re</a> <a title="The CPA Journal - May 2011 page 33" href="http://viewer.zmags.com/publication/d8af8eee?page=33"> Recovering Administrative and Litigation Costs:</a> <a title="The CPA Journal - May 2011 page 34" href="http://viewer.zmags.com/publication/d8af8eee?page=34">Recovering Administrative and Litigation Costs: Re</a> <a title="The CPA Journal - May 2011 page 35" href="http://viewer.zmags.com/publication/d8af8eee?page=35">Recovering Administrative and Litigation Costs: Re</a> <a title="The CPA Journal - May 2011 page 36" href="http://viewer.zmags.com/publication/d8af8eee?page=36">The CPA Journal - May 2011</a> <a title="The CPA Journal - May 2011 page 37" href="http://viewer.zmags.com/publication/d8af8eee?page=37">Software Profile, AccountantsWorld, Power Practice</a> <a title="The CPA Journal - May 2011 page 38" href="http://viewer.zmags.com/publication/d8af8eee?page=38">Software Profile, TaxSlayer Pro, tax preparation, </a> <a title="The CPA Journal - May 2011 page 39" href="http://viewer.zmags.com/publication/d8af8eee?page=39">Software Profile, ImagineTime, Practice Management</a> <a title="The CPA Journal - May 2011 page 40" href="http://viewer.zmags.com/publication/d8af8eee?page=40">Selling a Business: Getting a Price That Meets Fut</a> <a title="The CPA Journal - May 2011 page 41" href="http://viewer.zmags.com/publication/d8af8eee?page=41">Selling a Business: Getting a Price That Meets Fut</a> <a title="The CPA Journal - May 2011 page 42" href="http://viewer.zmags.com/publication/d8af8eee?page=42">Selling a Business: Getting a Price That Meets Fut</a> <a title="The CPA Journal - May 2011 page 43" href="http://viewer.zmags.com/publication/d8af8eee?page=43">Selling a Business: Getting a Price That Meets Fut</a> <a title="The CPA Journal - May 2011 page 44" href="http://viewer.zmags.com/publication/d8af8eee?page=44">Making Sure the Long Arm of U.S. Law Doesn’t Come </a> <a title="The CPA Journal - May 2011 page 45" href="http://viewer.zmags.com/publication/d8af8eee?page=45">Making Sure the Long Arm of U.S. Law Doesn’t Come </a> <a title="The CPA Journal - May 2011 page 46" href="http://viewer.zmags.com/publication/d8af8eee?page=46">Making Sure the Long Arm of U.S. Law Doesn’t Come </a> <a title="The CPA Journal - May 2011 page 47" href="http://viewer.zmags.com/publication/d8af8eee?page=47">Making Sure the Long Arm of U.S. Law Doesn’t Come </a> <a title="The CPA Journal - May 2011 page 48" href="http://viewer.zmags.com/publication/d8af8eee?page=48">Making Sure the Long Arm of U.S. Law Doesn’t Come </a> <a title="The CPA Journal - May 2011 page 49" href="http://viewer.zmags.com/publication/d8af8eee?page=49">Making Sure the Long Arm of U.S. Law Doesn’t Come </a> <a title="The CPA Journal - May 2011 page 50" href="http://viewer.zmags.com/publication/d8af8eee?page=50">Making Sure the Long Arm of U.S. Law Doesn’t Come </a> <a title="The CPA Journal - May 2011 page 51" href="http://viewer.zmags.com/publication/d8af8eee?page=51"> Making Sure the Long Arm of U.S. Law Doesn’t Com</a> <a title="The CPA Journal - May 2011 page 52" href="http://viewer.zmags.com/publication/d8af8eee?page=52">When Auditors Fail to Audit: Themes From PCAOB Enf</a> <a title="The CPA Journal - May 2011 page 53" href="http://viewer.zmags.com/publication/d8af8eee?page=53">When Auditors Fail to Audit: Themes From PCAOB Enf</a> <a title="The CPA Journal - May 2011 page 54" href="http://viewer.zmags.com/publication/d8af8eee?page=54">When Auditors Fail to Audit: Themes From PCAOB Enf</a> <a title="The CPA Journal - May 2011 page 55" href="http://viewer.zmags.com/publication/d8af8eee?page=55">When Auditors Fail to Audit: Themes From PCAOB Enf</a> <a title="The CPA Journal - May 2011 page 56" href="http://viewer.zmags.com/publication/d8af8eee?page=56">When Auditors Fail to Audit: Themes From PCAOB Enf</a> <a title="The CPA Journal - May 2011 page 57" href="http://viewer.zmags.com/publication/d8af8eee?page=57">When Auditors Fail to Audit: Themes From PCAOB Enf</a> <a title="The CPA Journal - May 2011 page 58" href="http://viewer.zmags.com/publication/d8af8eee?page=58">When Auditors Fail to Audit: Themes From PCAOB Enf</a> <a title="The CPA Journal - May 2011 page 59" href="http://viewer.zmags.com/publication/d8af8eee?page=59">When Auditors Fail to Audit: Themes From PCAOB Enf</a> <a title="The CPA Journal - May 2011 page 60" href="http://viewer.zmags.com/publication/d8af8eee?page=60">Mitigating the Growing Threat to Sensitive Data: 2</a> <a title="The CPA Journal - May 2011 page 61" href="http://viewer.zmags.com/publication/d8af8eee?page=61">Mitigating the Growing Threat to Sensitive Data: 2</a> <a title="The CPA Journal - May 2011 page 62" href="http://viewer.zmags.com/publication/d8af8eee?page=62">Mitigating the Growing Threat to Sensitive Data: 2</a> <a title="The CPA Journal - May 2011 page 63" href="http://viewer.zmags.com/publication/d8af8eee?page=63">Mitigating the Growing Threat to Sensitive Data: 2</a> <a title="The CPA Journal - May 2011 page 64" href="http://viewer.zmags.com/publication/d8af8eee?page=64">Mitigating the Growing Threat to Sensitive Data: 2</a> <a title="The CPA Journal - May 2011 page 65" href="http://viewer.zmags.com/publication/d8af8eee?page=65">Mitigating the Growing Threat to Sensitive Data: 2</a> <a title="The CPA Journal - May 2011 page 66" href="http://viewer.zmags.com/publication/d8af8eee?page=66">Using XBRL Global Ledger to Enhance the Audit Trai</a> <a title="The CPA Journal - May 2011 page 67" href="http://viewer.zmags.com/publication/d8af8eee?page=67">Using XBRL Global Ledger to Enhance the Audit Trai</a> <a title="The CPA Journal - May 2011 page 68" href="http://viewer.zmags.com/publication/d8af8eee?page=68">Using XBRL Global Ledger to Enhance the Audit Trai</a> <a title="The CPA Journal - May 2011 page 69" href="http://viewer.zmags.com/publication/d8af8eee?page=69">Using XBRL Global Ledger to Enhance the Audit Trai</a> <a title="The CPA Journal - May 2011 page 70" href="http://viewer.zmags.com/publication/d8af8eee?page=70">Using XBRL Global Ledger to Enhance the Audit Trai</a> <a title="The CPA Journal - May 2011 page 71" href="http://viewer.zmags.com/publication/d8af8eee?page=71">Using XBRL Global Ledger to Enhance the Audit Trai</a> <a title="The CPA Journal - May 2011 page 72" href="http://viewer.zmags.com/publication/d8af8eee?page=72">Using XBRL Global Ledger to Enhance the Audit Trai</a> <a title="The CPA Journal - May 2011 page 73" href="http://viewer.zmags.com/publication/d8af8eee?page=73">Using XBRL Global Ledger to Enhance the Audit Trai</a> <a title="The CPA Journal - May 2011 page 74" href="http://viewer.zmags.com/publication/d8af8eee?page=74">Website of the Month, Balanced Scorecard Institute</a> <a title="The CPA Journal - May 2011 page 75" href="http://viewer.zmags.com/publication/d8af8eee?page=75">Website of the Month, Balanced Scorecard Institute</a> <a title="The CPA Journal - May 2011 page 76" href="http://viewer.zmags.com/publication/d8af8eee?page=76">ClassifiedPROFESSIONAL OPPORTUNITY l BUSINESS l TA</a> <a title="The CPA Journal - May 2011 page 77" href="http://viewer.zmags.com/publication/d8af8eee?page=77">CPA FIRMS OR PARTNERS We represent a number of </a> <a title="The CPA Journal - May 2011 page 78" href="http://viewer.zmags.com/publication/d8af8eee?page=78">BUSINESS SERVICES NEED TO INCORPORA</a> <a title="The CPA Journal - May 2011 page 79" href="http://viewer.zmags.com/publication/d8af8eee?page=79">PEER REVIEWS Expertise in Broker/Dealers and Hedg</a> <a title="The CPA Journal - May 2011 page 80" href="http://viewer.zmags.com/publication/d8af8eee?page=80"> Ad Index & FAXFORMATION Service. 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