Detail Introducing the New Principles-Based Peer Review Standards   Oleh:  Graham, G. William Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 207 no. 5 (May 2009), page 39. Topik: AICPA Standards on Performing and Reporting on Peer Reviews (Standards); The Peer Review Board; Accountants Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.27 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The effects of the newly revised AICPA Standards on Performing and Reporting on Peer Reviews (Standards) will be far-reaching. They directly impact more than 30,000 firms enrolled in the AICPA’s practice-monitoring program. In addition, the revised standards affect other stakeholders including those responsible for firms’ quality-control functions, administering entities, peer reviewers, and regulators. The revisions went into effect for peer reviews beginning on or after Jan. 1, 2009. The Peer Review Board expects the revised standards will improve peer review execution, clarity, transparency and precision. In fact, the board designed the revisions to meet stakeholders’ needs (see sidebar, “Answering the Call for Change,” at the bottom of the page). For instance, the revisions recognize the importance of peer review in the state board of accountancy licensure process. Forty-four state boards require peer review (see sidebar below, “Background on Peer Review”). Other agencies, such as the Government Accountability Office, also rely on peer review. The board is excited about the revised standard’s new reporting model. The board expects it will enhance the clarity, comparability and understandability of peer review reports—a welcome change for all stakeholders. And as stakeholders implement the revised standards, they will begin to appreciate how the principles-based standards result in a more efficient and effective peer review process. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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