Audit notes.

Why the most uncomfortable word in the opinion is the one that most protects whoever reads it. 2026-09-24

The percentage of completion is a development's most repeated and least measured number. 2026-09-24

A mineral reserve is not a quantity. It is a quantity with a method — and the word that accompanies it says how much can be trusted. 2026-09-24

The property record is real estate's most reliable document. It is also the most poorly read. 2026-09-24

The feature that works on the presenter's screen is the easiest claim to make and the most expensive to assume. 2026-09-24

An opinion with no one named responsible is not an opinion. It is commentary on letterhead. 2026-09-24