Αποτελέσματα Αναζήτησης
and the acceptance of peer reviews of CPA firms (and individuals) enrolled in the AICPA Peer Review Program (see interpretations). Those processes collectively are also called practice monitoring because it is the monitoring of a CPA firm’s accounting and auditing practice.
Working Paper Template: This practice aid is intended to help auditors document the results of testing while meeting the requirements of AU-C section 230, Audit Documentation. In addition to a template that can be used in your audits, the aid includes examples of well-documented analytical procedures and detail testing.
There are two types of peer reviews: System Reviews and Engagement Reviews. System Reviews focus on a firm’s system of quality control, and Engagement Reviews focus on work performed on selected en-
The AICPA Peer Review Program has several resources available to the public on this site. Resources Public File Search — view a list of public accounting firms and their enrollment status in the AICPA PRP, including firms with reviews administered by the NPRC.
4 Οκτ 2019 · The purpose of this chapter is to provide standards for administering, planning, performing, reporting on and the acceptance of peer reviews of CPA firms (and individuals) enrolled in the AICPA Peer Review Program (program) (see interpretations).
Firm Instructions - Scheduling a Peer Review. Important Note: PRIMA is a case-based system that allows only one party control at a time. Typically, cases involve two or three parties (i.e., enrolled firm, peer reviewer and administering entity).
Performing and Reporting on Peer Reviews (standards) issued by the AICPA Peer Review Board (board) and solicits input from all interested parties regarding this exposure draft and proposed revisions to the standards.
