Recent changes in the regulatory environment require that auditors express an opinion on the design and effectiveness of their clients' internal controls. This shift likely impacted auditor-client relationships negatively, especially for firms that receive an adverse internal controls opinion....

Purpose: The purpose of this paper is to investigate a subject accounting firm’s existing workflow processes for preparing individual tax returns with an emphasis on identifying predominant areas of waste. Design/methodology/approach: Specific Quality and Lean tools were applied to...