ARTICLES - Assurance Services - SYSTRUST AND THIRD-PARTY RISK - CPAs' third-party legal exposure with the new SysTrust assurance engagement is uncertain but probably will vary from state to state. CPAs who know the legal history in their states can make informed decisions about entering this exciting new field and make themselves as "law-suit proof" as possible
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|Authors:||Pacini, Carl; Ludwig, Stephen E.; Hillison, William; Sinason, David; Higgins, Leslee|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 190.2000, 2, p. 73-80
Features - The CPA Journal Millennium Series - Electronic Signatures and Encryption - Technology may be having a tremendous impact on the way business is transacted, but the old need for verifiable and binding agreements -- The kind of assurance provided by a signature -- Remains. The challenge facing companies now is to weigh the features and costs of new electronic controls against the possible ...
Hillison, William, (2001)
Pacini, Carl, (2000)
Pacini, Carl, (1999)
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