Risk Assessment Standards Toolkit
Risk Assessment Standards Toolkit
Practical Guidance in Implementing SFAS 104 – 111
Risk Assessment Standards Toolkit
Practical Guidance in Implementing Statements on Auditing Standards 104 Through 111
About the Authors
Brian R. Archambeault is an executive in the South Bend, Indiana, office of Crowe Horwath LLP’s Higher
Education Assurance Services Practice. Brian has written a number of articles and white papers on technical standards affecting the not-for-profit and higher education industries, and he has extensive experience in consulting with his college and university clients in implementing new accounting and reporting standards.
Brian personally services a number of higher education clients in the Midwest. He is also responsible for the development and delivery of training courses for the firm’s professionals who serve higher education and not-for-profit clients. Brian is a graduate of the University of Notre Dame and a certified public accountant. Cynthia A. Pierce is the partner-in-charge of Crowe Horwath LLP’s Higher Education Practice. Cynthia is based in Crowe’s Chicago, Illinois, office, where she partners both higher education and not-for-profit client audit engagements. Cynthia has been a frequent presenter on audit, accounting, and reporting issues, including the Audit Risk Assessment Standards at various conferences including Crowe’s Public
Sector Series. Cynthia is Crowe’s liaison to NACUBO in supporting Crowe’s Corporate Circle
Sponsorship projects and related activities.
Cynthia has served two terms on Crowe’s executive committee, is a past chair of Crowe’s audit committee, and is a current member of the Public Sector Services Management Team. Cynthia is a graduate of Valparaiso University and is a certified public accountant.
About Crowe Horwath LLP
Institutions of higher education operate in a unique environment. Crowe is aware that to properly serve our clients, professionals within the firm must concentrate a
Practical Guidance in Implementing SFAS 104 – 111
Risk Assessment Standards Toolkit
Practical Guidance in Implementing Statements on Auditing Standards 104 Through 111
About the Authors
Brian R. Archambeault is an executive in the South Bend, Indiana, office of Crowe Horwath LLP’s Higher
Education Assurance Services Practice. Brian has written a number of articles and white papers on technical standards affecting the not-for-profit and higher education industries, and he has extensive experience in consulting with his college and university clients in implementing new accounting and reporting standards.
Brian personally services a number of higher education clients in the Midwest. He is also responsible for the development and delivery of training courses for the firm’s professionals who serve higher education and not-for-profit clients. Brian is a graduate of the University of Notre Dame and a certified public accountant. Cynthia A. Pierce is the partner-in-charge of Crowe Horwath LLP’s Higher Education Practice. Cynthia is based in Crowe’s Chicago, Illinois, office, where she partners both higher education and not-for-profit client audit engagements. Cynthia has been a frequent presenter on audit, accounting, and reporting issues, including the Audit Risk Assessment Standards at various conferences including Crowe’s Public
Sector Series. Cynthia is Crowe’s liaison to NACUBO in supporting Crowe’s Corporate Circle
Sponsorship projects and related activities.
Cynthia has served two terms on Crowe’s executive committee, is a past chair of Crowe’s audit committee, and is a current member of the Public Sector Services Management Team. Cynthia is a graduate of Valparaiso University and is a certified public accountant.
About Crowe Horwath LLP
Institutions of higher education operate in a unique environment. Crowe is aware that to properly serve our clients, professionals within the firm must concentrate a