Detail Restoring Public Confidence   Oleh:  Castellano, James G. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 193 no. 4 (Apr. 2002), page 37-40. Topik: public; restoring; public confidence Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.14 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel This is a difficult time for all of us involved with the financial reporting process. The repercussions of the Enron collapse are being felt on many levels, none more so than within the accounting profession. The AICPA shares the distress of all Americans concerning the tragic breakdowns that contributed to the fall of Enron. We take seriously our public responsibility and are committed to doing everything possible to restore confidence in our profession. These are not just idle words. Our profession has a more than 100 - year history based on public trust and integrity. Each year more than 15,000 audits of publicly traded companies are completed successfully without restatement or allegations of impropriety. Thousands more audits of private companies and business enterprises - from hospitals, charities and youth groups to the newest businesses - are performed successfully by our members. Collectively these audits serve as the bedrock of the U. S. economy. Unprecedented disasters, however, sometimes call for unprecedented actions. We want to make it unmistakably clear that not only does our profession have zero tolerance for any CPA who does not adhere to the rules but, in the wake of the Enron collapse, is prepared for unprecedented change. Our history is marked by a willingness and commitment to respond to key market and economic events and to make the changes required to maintain public confidence in both our profession and the securities markets. Twenty - five years ago the profession created the SEC practice section (SECPS) to improve accounting and auditing practices before the SEC. We also instituted peer review as a means of ensuring the uniform and consistent application of the profession’s high standards to all clients. Most recently in 2000 the Public Oversight Board’s Panel on Audit Effectiveness - more commonly referred to as the “O’Malley Panel” - recognized that the profession and the quality of its audits were fundamentally sound although certain improvements clearly were needed. The panel’s recommendations are currently being implemented. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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