Αποτελέσματα Αναζήτησης
Introduction. Scope of This Section. its accounting and auditing practice. This section is to be read in conjunction with the AICPA Code of Professional Conduct a.
This publication is designed to help sole practitioner CPAs better understand and apply QC Section 10, A Firm’s System of Quality Control.
Exhibit—Comparison of Section 10A, A Firm’s System of Quality Control (Redrafted), With International Standard on Quality Control 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements.
QC section 10, A Firm’s System of Quality Control (AICPA, Professional Standards), addresses a CPA firm’s responsibilities for its system of quality control for its accounting and auditing practice.
by QC section 10, A Firm’s System of Quality Control (AICPA, Professional Standards). A firm’s system of quality control consists of policies designed to achieve the objectives of the system, and the procedures necessary to implement and monitor compliance with those policies.
This Quality Control Document covers the Firm’s policies with respect to its accounting and auditing practice within the six broad elements of quality control specified by SQCS No. 8 issued by the American Institute of Certified Public Accountants.
QC 10 indicates that the firm should establish a monitoring process to provide reasonable assurance that policies relating to the system of quality control are relevant, adequate, and operating effectively.
