NEW STANDARDS AUER QUALITY CONTROL SYSTEMS - Because the existing standards did not address some important issues that CPA firms should consider, the American Institute of CPAs' auditing standards board issued two statements on quality control standards, which are effective in January 1997. The statements are based on recommendations of the AICPA joint task force on quality control standards.
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|Authors:||Barber, Barry ; Gibson, Kim M.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 182.1996, 2, p. 67-72
Barber, Barry, (1972)
Roger France, Francis H., (1991)
TALKING WITH THE AUDITOR - SAS no. 85, Management Representations, supersedes SAS no. 19, Client Representations, with new guidance. There are a few new bells and whistles, including many helpful examples. SAS no. 85 also discusses when and how to tailor representation letters.
Gibson, Kim M., (1998)
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