Detail Best Practices For Audit Efficiency   Oleh:  Dennis, Anita Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 190 no. 3 (2000), page 65-70. Topik: audit; audit efficiency Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.11 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel When it comes to audit efficiency, sometimes less is more. Many CPA firms have found it’s possible to slash the amount of time involved while still meeting professional standards. They’ve discovered that by working smarter, they can maintain - and even improve - quality even while cutting back on the hours invested in audit engagements and enhancing profit. Because the most valuable practice ideas often come from the experiences of other CPA firms, the AICPA PCPS task force on adding value to peer review commissioned a survey on best practices in audits of not - for - profit entities among a group of small and midsize firms known to have excellent quality controls. The task force targeted the NPO sector because it poses particular challenges to audit efficiency, given the fact that NPO s often have lean operations and little if any accounting staff expertise. However, the best practices uncovered can be applied to audits in any field. This article reports the survey results and offers personal insights from a number of CPA s on how they boost efficiencies in their firms. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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