haku: @indexterm ACCOUNTING PRINCIPLES / yhteensä: 291
viite: 36 / 291
| Tekijä: | Glazer, A. S. Fabian, S. L. |
| Otsikko: | Best Practices for CPA Firms |
| Lehti: | Journal of Accountancy
1997 : SEP, Vol. 184:3, p. 93-96, 98 |
| Asiasana: | AUDITING ACCOUNTING PRINCIPLES PROFESSIONALIZATION |
| Kieli: | eng |
| Tiivistelmä: | 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. |
SCIMA