haku: @indexterm Standards / yhteensä: 560
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| Tekijä: | Barber, B. Gibson, K. M. |
| Otsikko: | New standards alter quality control systems |
| Lehti: | Journal of Accountancy
1996 : AUG, VOL. 182:2, p. 67-71 |
| Asiasana: | AUDITING QUALITY CONTROL COMPANIES STANDARDS USA |
| Kieli: | eng |
| Tiivistelmä: | Citing a diversity of practice among CPA firms in applying existing quality control standards and because that guidance didn't address engagements performed under statements on standards for attestation engagements, the American Institute of CPAs auditing standards board issued two statements on quality control standards to give firms improved guidance for establishing and maintaining a quality control system for their accounting and auditing practices. That is, beginning January 1, 1997, over 38 000 firms in the United States will be required to follow the new quality control standards. |
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