Swallow the Frog First
Special thanks to?Charles B. Hall, CPA CFE ?of?CPA Hall Talk ?for providing this information.
Swallow the frog first.
What does ‘Swallow the Frog’ mean?
CPAs are prone to work on the easy things first.
For instance, we might work on cash rather than receivables and revenue (the toad) in an audit. Or we might do the search for unrecorded liabilities rather than the walkthrough of controls (another croaker) for the payables area...
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