Detail Auditor Independence and Tax Practitioners   Oleh:  Purcell, Tom ; Lifson, David Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 191 no. 6 (2001), page 71. Topik: auditor; auditor independence; tax practitioners Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.12 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Much has been written and many have speculated about the impact the new SEC auditor independence rules (effective February 5, 2001) will have on CPA firms that provide services such as consulting to their SEC audit clients. However, few observers have considered the impact rule 2 - 01 of regulation X will have on tax practice, which the SEC includes among the other non - audit services CPA firms provide. Although the work of the Independence Standards Board is ongoing, there are differences between its approach and the one the SEC took. With many voices discussing standards, all CPAs should be concerned with each step in the evolution of these independence standards and the impact they will have on non - audit services. Accordingly, this article discusses both the changes that are found in the final SEC release as well as the key tax provisions in the original proposal that were dropped (for now) or modified. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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