talking without Speaking.

• Position: News&trends

When asked, "On a scale of one (not much) to five (a lot), how much do the following nonverbal cues tell you about a candidate during an interview?" senior managers responded:

4.18 Eye contact

3.96 Facial expressions

3.55 Posture

3.53 Handshake

3.33 Fidgeting/habitual movements

3.03 Hand gestures

New Guidance for Attestation Engagements

The AICPA Auditing Standards Board has issued a new interpretation that will allow practitioners to perform and report on an attestation engagement according to two attestation standards: The AICPA's and another set of standards, provided that both are followed completely.

Attestation Interpretation No. 4 to AT-C Section 105, Concepts Common to All Attestation Engagements, offers examples of additional language to use in attestation reports to indicate that the engagement was done according to AICPA standards and another set of attestation standards.

Find more at www.calcpa.org/AttestStandard.

Keeping Business Clean: A Guide to Countering Fraud, Corruption

Fraud and corrupt practices are increasingly affecting organizations globally and can have a lasting impact on internal and public trust, reputation and financial performance. It is estimated that each year the typical organization can lose on average 5 percent of its annual revenue to fraudulent behavior.

A new guide from the CGMA outlines developments and trends on fraud and corruption, and the role of the management accountant in...