Detail Assurance Opportunities Broaden   Oleh:  Schneider, Beth A. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 215 no. 5 (May 2013), page 32-36. Topik: CPAs; Assurance Services; Sustainability Reporting; Greenhouse Gases Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.34 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel CPAs are well-suited to provide assurance on sustainability reports and greenhouse gas (GHG) emissions information. They possess strong assurance methodology; experience with numerous systems, information processes, and control frameworks; the capability to identify weaknesses and other risks of misstatement; and the capability to learn new subject matters and develop new specializations. CPAs need to overcome certain hurdles to providing assurance in these areas, including competing with non-accounting firms that may be using less rigorous methodologies, likely resulting in lower fees; potential accreditation requirements; and possibly their own self-doubt. Developing guidance for the application of the existing attestation standards to the subject matter of sustainability reporting is currently one of the areas to which the AICPA Assurance Services Executive Committee Sustainability Assurance and Advisory Task Force, formed in 2012, will devote attention. Guidance for applying the attestation standards to GHG emissions information has been developed. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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