Detail Best Practices for CPA Firms   Oleh:  Fabian, Sheri L. ; Glazer, Alan S. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 183 no. 3 (1997), page 93-100. Topik: cpa firms; CPA firms Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel A uditor independence has long been a hallmark of the CPA profession. The American Institute of CPA s report, Best Practices - Accounting Consultations, Communications with Boards of Directors / Audit Committees, and Communications with the SEC Staff is intended to help CPA firms improve their independence in two critical areas : determining the appropriateness of a companys accounting principles - particularly in the face of pressure from the client - and communicating with a companys board of directors and its audit committee. This article provides some highlights from the report by pointing out what best practices firms do in these areas to improve and maintain the necessary independence and professionalism as they strive to enhance overall client service. (The third area addressed in the AICPA report, communications among CPA firms, clients and the Securities and Exchange Commission staff, is not discussed in this article). Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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