Detail Peer Review Changes for Small Firms   Oleh:  Freundlich, Gary ; Webb, Walter H. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 190 no. 2 (2000), page 57-62. Topik: peer review; peer review; small firms Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.11 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel As part of the evolution of the peer review process, the AICPA reevaluated and revised its standards for performing and reporting on peer reviews for CPA firms that do not audit SEC registrants. Once firms begin to implement them next January, the revisions should result in significant efficiencies in the way peer reviews are conducted and administered ; the changes also should improve the quality of financial reporting and protect members of the public who use and rely on those reports. While at least some of the changes apply to all of the more than 30,000 firms enrolled in the AICPA peer review program, they most notably affect the nearly 18,000 small firms (mostly sole practitioners) that perform only review or compilation engagements and not audits. The revised standards also affect regulators (such as state boards of accountancy, which require peer review for licensure), CPA s who perform the peer reviews and state CPA societies, which administer the peer review program (see the box). This article focuses on how the key revisions will affect the peer reviews of small firms. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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