Detail The Engagement Team Approach To Independence   Oleh:  Allen, Catherine ; Caswell, Brian Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 191 no. 2 (2001), page 57-64. Topik: engagement; engagement team; approach; independence Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.12 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Dramatic transformations in society and business are driving changes to the accounting profession’s independence rules. A key development, which will affect all professionals affiliated with firms that provide attest services, is the profession’s movement from "firm - based” rules toward an “engagement team” approach. Independence standard - setters and regulators have embraced this approach because it permits much-needed modernization of the rules. For instance, the approach is included in the SEC’s recently adopted rule 2 - 01 revisions. (The revisions are effective February 5, 2001, with a three - month transition period (to May 7) granted to anyone who needs to change or dispose of various interests or relationships to comply). An exposure draft from the International Federation of Accountants that also addresses this concept is pending, and the Independence Standards Board and the AICPA professional ethics executive committee have related proposals in development. (For more information, see the sidebar, "Independence and the Accounting Profession)". Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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