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Periods of Adjustment
Oleh:
Banham, Russ
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 195 no. 2 (2003)
Topik:
adjustment
;
periods
;
adjustment
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
The auditor independence rules mandated by passage of the Sarbanes - Oxley Act in August 2002 are a double - edged sword for regional CPA firms. No longer able to use audit engagements as an opportunity to spot client needs and sell remedial consulting services such as internal controls tune - ups, information technology, actuarial research or human resources management, many multiservice, midsize firms must change their marketing plans. To avoid sacrificing the considerable investment they made to become versatile business services providers, most still will sell nonattest services - just not to the public company clients they audit. What these firms aren’t doing is exiting one service market to focus on another - the strategy the largest firms have been forced to use. Here’s how some midsize firms are adapting to the law’s strict cleaving of audit and nonaudit services.
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