There is an endless stream of boring topics courtesy of the AICPA. They are talking to members who understand their terminology so it's not wrong for them. But please, oh please, Mr. or Ms. CPA, do not take the material they provide to you and deliver it directly to your clients.
Please take the time to translate concepts like these :
"Fair value accounting considerations including measurements of fair value in illiquid markets and auditing those fair value measurements"
"Other than temporary impairment issues" (wouldn't they just be "permanent"? and what is the opposite of "impairment" - is there a "pairment"?)
And try defining a "material weakness" to a client. And you're telling me that I have a weakness somewhere in my internal controls - but it's immaterial? That sounds serious to me.
We have some pretty funny language that we use as auditors in our profession. Just remember that your clients won't value what they can't understand.