haku: @indexterm Efficiency / yhteensä: 625
viite: 259 / 625
| Tekijä: | Dennis, A. |
| Otsikko: | Best practices for audit efficiency |
| Lehti: | Journal of Accountancy
2000 : SEP, VOL. 190:3, p. 65-68 |
| Asiasana: | AUDITING EFFICIENCY QUALITY CONTROL |
| Kieli: | eng |
| Tiivistelmä: | When it comes to audit efficiency, sometimes less is more. Many CPA firms have found it's possible to slash the amount of time involved while still meeting professional standards. They've discovered that by working smarter, they can maintain - and even improve - quality even while cutting back on the hours invested in audit engagements and enhancing profit. Because the most valuable practice ideas often come from the experiences of other CPA firms, the AICPA PCPS task force on adding value to peer review commissioned a survey on best practices in audits of not-for-profit entities among a group of small and midsize firms known to have excellent quality controls. |
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