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Auditing Transition
Oleh:
Goldman, Ahava
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 213 no. 5 (May 2012)
,
page 22.
Topik:
Guidelines
;
Auditing Standards
;
Transitions
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.32
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
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Isi artikel
With audit busy season ending, it's time to start preparing for the transition to the clarified standards, which are effective for calendar year 2012 audits. A smooth transition requires information, education, and training. Here are steps to prepare for the clarified standards and minimize the transition's effect on your firm and clients: 1. Familiarize yourself with the clarified standards, including the application material, appendices, and exhibits. 2. Identify the timing for transitioning to the clarified standards for each engagement. 3. Review your client base to determine which clients will be affected first. 4. Update your firm guidance and methodology.
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