haku: @author Snyder, L. A. / yhteensä: 2
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| Tekijä: | Snyder, L. A. |
| Otsikko: | Independence Standard: What Auditors Need to Know |
| Lehti: | Journal of Accountancy
2002 : NOV, VOL. 194:5, p. 43-50 |
| Asiasana: | STANDARDS AUDITING GOVERNMENT |
| Kieli: | eng |
| Tiivistelmä: | The article outlines the principle aspects of the new standard, explaining whom they affect and what they require of practitioners. The GAO amended the auditor independence provisions of its generally accepted government auditing standards (GAGAS). Originally, the amendment was to be effective for audits beginning on or after October 1, but the GAO extended the time frame to January 1, 2003. The GAO issued the new standard to better serve the public interest by maintaining a high degree of integrity, objectivity and independence for CPAs, non-CPAs and other practitioners who audit government entities and organizations receiving government funds. |
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