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Detail
ArtikelTo Market, To Market We Go  
Oleh: Pallais, Don M. ; Elliott, Robert K.
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 183 no. 3 (1997), page 81-88.
Topik: MARKETS; market
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.1
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Isi artikelThe success of CPA s in offering the new assurance services will depend not only on their own efforts but also on the backing and assistance they receive from the American Institute of CPA s. This article focuses on how the AICPA helps members expand their assurance services. It explains the work of the assurance services executive committee (ASEC), the body charged with identifying and developing new services, its priority on speed to market and the status of the measurement criteria it can develop. "The AICPA will continue to identify and develop new assurance services. Were in the game permanently," says Ronald S. Cohen, the ASEC chairman and former chairman of the AICPA board of directors. The ASEC s immediate task is to follow up on the work begun by the special committee on assurance services (SCAS, also known as the Elliott committee), which had set in motion two interrelated processes : identification of new services by firms and by the AICPA. Earlier articles in this series described techniques that firms can apply to determine customer needs and devise responsive assurance services. The ASEC will use similar techniques in identifying services to share with the profession through its Web site - www.aicpa.org/assurance/ongoing/index.htm.
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