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Letter 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 artikel
N 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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