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Detail
ArtikelDo We Understand Each Other ?  
Oleh: Pany, Kurt ; Gibson, Kim M. ; Smith, Steven H.
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 185 no. 1 (1998), page 53-60.
Topik: understanding; understand
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.5
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Isi artikelIn October 1997, the American Institute of CPA s auditing standards board issued Statement on Auditing Standards no. 83 and Statement on Standards for Attestation Engagements no. 7, both titled Establishing an Understanding With the Client. These standards provide guidance on the understanding a CPA should have with a client when performing auditing and other attestation services. This article explains why the American Institute of CPA s issued the standards and provides guidance on how to apply them.
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