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Detail
ArtikelAre You Ready For New Assurance Services ?  
Oleh: Pallais, Don M. ; Elliott, Robert K.
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 184 no. 6 (Dec. 1997), page 47-53.
Topik: ASSURANCE; assurance services
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.2
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Isi artikelThe growth opportunities for CPA s are much larger than anyone imagined. The profession's current accounting and auditing income - about $ 7 billion annually - could double or triple through the introduction of new assurance services. And the opportunities are open to CPA firms of all sizes. But change will not come without effort. New services must be identified, new competencies must be developed, a customer-focused mind-set will be needed and competition and other barriers must be overcome. Nevertheless, great opportunities are available for all CPA s. That was the conclusion of the American Institute of CPAs special committee on assurance services, which began studying the economics of the audit - assurance function more than two years ago and recently reported its findings and recommendations. The report is available on the Internet - as part of the AICPA Web site (www.aicpa.org). This article is the first in a series that will highlight findings and suggestions from the special committee's report. The article describes the extent of the new opportunities and the concept of assurance services.
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