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Detail
ArtikelLetter From The State Board : What Should You Do Next ?  
Oleh: Ruble, Michael R.
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 184 no. 5 (Nov. 1997), page 75-80.
Topik: STATES; state board
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.2
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
    Lihat Detail Induk
Isi artikelN othing can be more disquieting than a letter from your state board of accountancy saying that a client has filed a complaint against your firm regarding an engagement. Managing partners who receive such a notice immediately want to know what to do. Should they call the state board official, call the client, review the engagement working papers or close up shop and call a travel agent ? While it is hoped that you never receive such a letter, some practitioners will be forced to deal with just such a set of circumstances. Today's external quality control environment consists primarily of a proactive approach through peer review and specific engagement reviews of government audits. However, state boards also play a crucial, though often - overlooked, role in peer review. This article provides some background on the state boards' investigative function and outlines a course of action you should take to minimize the time and concern associated with state board investigations.
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