Detail Monitoring A Small Firm   Oleh:  Foltz, Ronald Paul Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 184 no. 6 (Dec. 1997), page 54-60. Topik: FIRMS; monitoring; small firm Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel How should small firms comply with the American Institute of CPA s practice - monitoring requirements ? In many small firms, having limited personnel means an individual may have to review his or her own performance. Despite the problems that could result from such a situation, a combination of internal and external monitoring can achieve an acceptable solution. In May 1996, the AICPA auditing standards board issued two statements on quality control standards that were effective January 1, 1997. SQCS no. 2, System of Quality Control for a CPA Firm's Accounting and Auditing Practice, supersedes SQCS no. 1, System of Quality Control for a CPA Firm. SQCS no. 3, Monitoring a CPA Firm's Accounting and Auditing Practice, changed the monitoring of compliance with quality control standards. Monitoring, which replaces the old inspection element and is probably the biggest change in the new standards, includes the old inspection element but has a broader meaning. Previously, inspection was generally interpreted to mean annual inspections of the quality control system. The new monitoring element involves an ongoing consideration and evaluation of that system. SQCS no. 3 provides CPA s with specific guidance on monitoring procedures. Neither the old nor the new standards require documentation of the quality control system ; however, the new standards require (as did an interpretation of the old standard) documentation of the monitoring of compliance with the quality control system. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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