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www.cpaj.com April 2012<br /> Sustainability<br /> Reporting<br /> Integrating Environmental,<br /> Social, and Economic Performance<br /> Plus<br />  Estate Taxes for Nonresident Aliens<br />  Tax Implications of Budget Pressures<br />  Auditors' Liability for Corporate FraudCONTENTS<br /> april<br /> 26 Accounting & Auditing<br /> ❙ Auditing<br /> A Guide to Effective Audit Interviews<br /> By Edward Seipp and Deborah L. Lindberg<br /> ❙ Auditing<br /> Public Disclosure of Quality Control Criticisms:<br /> Examining PCAOB Inspection Reports<br /> to Determine Differences Among Audit Firms<br /> By Helen M. Roybark<br /> ❙ Corporate Governance<br /> The Dodd-Frank Act Addresses Corporate Governance:<br /> <a title="The CPA Journal - April 2012 page 1" href="http://viewer.zmags.com/publication/f0a1b93d?page=1">www.cpaj.com April 2012 Sustainabili</a> <a title="The CPA Journal - April 2012 page 2" href="http://viewer.zmags.com/publication/f0a1b93d?page=2"></a> <a title="The CPA Journal - April 2012 page 3" href="http://viewer.zmags.com/publication/f0a1b93d?page=3"></a> <a title="The CPA Journal - April 2012 page 4" href="http://viewer.zmags.com/publication/f0a1b93d?page=4">CONTENTS april 26</a> <a title="The CPA Journal - April 2012 page 5" href="http://viewer.zmags.com/publication/f0a1b93d?page=5">vol. LXXXII/no.4 6PERSPECTIVES 16IN FO</a> <a title="The CPA Journal - April 2012 page 6" href="http://viewer.zmags.com/publication/f0a1b93d?page=6">Publisher JOANNE S. BARRY Associate Publisher</a> <a title="The CPA Journal - April 2012 page 7" href="http://viewer.zmags.com/publication/f0a1b93d?page=7">FAE 2012 CPE Webcasts Can't Participate In Person</a> <a title="The CPA Journal - April 2012 page 8" href="http://viewer.zmags.com/publication/f0a1b93d?page=8">Reflecting a Company’s Safety Culture in “Fairly P</a> <a title="The CPA Journal - April 2012 page 9" href="http://viewer.zmags.com/publication/f0a1b93d?page=9">Publisher’s Column, A New Business Plan for CPE, f</a> <a title="The CPA Journal - April 2012 page 10" href="http://viewer.zmags.com/publication/f0a1b93d?page=10">Reflecting a Company’s Safety Culture in “Fairly P</a> <a title="The CPA Journal - April 2012 page 11" href="http://viewer.zmags.com/publication/f0a1b93d?page=11">Reflecting a Company’s Safety Culture in “Fairly P</a> <a title="The CPA Journal - April 2012 page 12" href="http://viewer.zmags.com/publication/f0a1b93d?page=12">Reflecting a Company’s Safety Culture in “Fairly P</a> <a title="The CPA Journal - April 2012 page 13" href="http://viewer.zmags.com/publication/f0a1b93d?page=13">The Question of IFRS Adoption: A Very Long Engagem</a> <a title="The CPA Journal - April 2012 page 14" href="http://viewer.zmags.com/publication/f0a1b93d?page=14">Who Is Right: FASB or My Accounting Students?, vie</a> <a title="The CPA Journal - April 2012 page 15" href="http://viewer.zmags.com/publication/f0a1b93d?page=15">Who Is Right: FASB or My Accounting Students?, vie</a> <a title="The CPA Journal - April 2012 page 16" href="http://viewer.zmags.com/publication/f0a1b93d?page=16">Inbox: Letters to the Editor, S Corporations and C</a> <a title="The CPA Journal - April 2012 page 17" href="http://viewer.zmags.com/publication/f0a1b93d?page=17">Inbox: Letters to the Editor, S Corporations and C</a> <a title="The CPA Journal - April 2012 page 18" href="http://viewer.zmags.com/publication/f0a1b93d?page=18">Integrating Sustainability into the Reporting Proc</a> <a title="The CPA Journal - April 2012 page 19" href="http://viewer.zmags.com/publication/f0a1b93d?page=19">Integrating Sustainability into the Reporting Proc</a> <a title="The CPA Journal - 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April 2012 page 27" href="http://viewer.zmags.com/publication/f0a1b93d?page=27">FAE 2012 CPE, POP, requirements, discount program,</a> <a title="The CPA Journal - April 2012 page 28" href="http://viewer.zmags.com/publication/f0a1b93d?page=28">A Guide to Effective Audit Interviews, accounting </a> <a title="The CPA Journal - April 2012 page 29" href="http://viewer.zmags.com/publication/f0a1b93d?page=29">A Guide to Effective Audit Interviews, accounting </a> <a title="The CPA Journal - April 2012 page 30" href="http://viewer.zmags.com/publication/f0a1b93d?page=30">A Guide to Effective Audit Interviews, accounting </a> <a title="The CPA Journal - April 2012 page 31" href="http://viewer.zmags.com/publication/f0a1b93d?page=31">A Guide to Effective Audit Interviews, accounting </a> <a title="The CPA Journal - April 2012 page 32" href="http://viewer.zmags.com/publication/f0a1b93d?page=32">A Guide to Effective Audit Interviews, accounting </a> <a title="The CPA Journal - April 2012 page 33" href="http://viewer.zmags.com/publication/f0a1b93d?page=33">A Guide to Effective Audit Interviews, accounting </a> <a title="The CPA Journal - 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