search query: @journal_id 50 / total: 1038
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| Author: | Glazer, A. S. Fabian, S. L. |
| Title: | Best Practices for CPA Firms |
| Journal: | Journal of Accountancy
1997 : SEP, Vol. 184:3, p. 93-96, 98 |
| Index terms: | AUDITING ACCOUNTING PRINCIPLES PROFESSIONALIZATION |
| Language: | eng |
| Abstract: | Auditor independence has long been a hallmark of the CPA profession. The American Institute of CPAs report, Best Practices - Accounting Consultations, Communications with Boards of Directors/Audit Committees, and Communications with the SEC Staff is intended to help CPA firms improve their independence in two critical areas: determining the appropriateness of a company's accounting principles - particularly in the face of pressure from the client - and communicating with a company's board of directors and its audit committee. |
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