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| Author: | Foltz, R. |
| Title: | Monitoring a small firm |
| Journal: | Journal of Accountancy
1997 : JUN, VOL. 183:6, p. 54-60 |
| Index terms: | ACCOUNTING MANAGEMENT SMALL BUSINESS |
| Language: | eng |
| Abstract: | How should small firms comply with the American Institute of CPAs practice-monitoring requirements? In many small firms, having limited personnel means an individual may have to review his or her own performance. Despite the problems that could result from such a situation, a combination of internal and external monitoring can achieve an acceptable solution. In May 1996, the AICPA auditing standards board issued two statements on quality control standards that were effective January 1, 1997. |
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