In My Opinion - THE PCAOB AND THE FUTURE OF OVERSIGHT - Rather than review audit engagements after the fact, the PCAOB should take a proactive approach, focusing in advance on all factors that contribute to audit failures. For all CPAs.
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|Authors:||McDonnell, Patrick J.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 198.2004, 6, p. 98-104
Practice Management - MAINTAIN EXCELLENCE, CUT RISK - Firms that hire the best people, train and supervise them well, fire difficult clients and carefully vet new ones get an important benefit -- A culture that mitigates risk. Here are practical suggestions to raise standards and avoid problems.
McDonnell, Patrick J., (2003)
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