Detail The Once and Future Auditors   Oleh:  Gibson, Kim M. ; McEachern, Stephen M. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 185 no. 2 (1998), page 63-66. Topik: AUDITORS; auditors Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel In October 1997, the American Institute of CPA s auditing standards board issued Statement on Auditing Standards no. 84, Communications Between Predecessor and Successor Auditors. This new standard supersedes SAS no. 7 of the same name and its interpretations. The ASB believes that the new SAS more accurately reflects todays proposal environment, described below. This article describes the new SAS and provides guidance on its implementation. Practitioners considering accepting a first - time engagement should apply SAS no. 84 in conjunction with other established client acceptance procedures. Practitioners also should consult Statement on Quality Control Standards no. 2, System of Quality Control for a CPA Firms Accounting and Auditing Practice, (AICPA Professional Standards, QC20, paragraphs 14 - 16). Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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