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QC Section 10. A Firm’s System of Quality Control. (Supersedes SQCS No. 7.) Source: SQCS No. 8; SAS No. 122; SAS No. 128. Effective date: Applicable to a CPA firm's system of quality control for its accounting and auditing practice as of January 1, 2012. Introduction. Scope of This Section.
This publication is designed to help sole practitioner CPAs better understand and apply QC Section 10, A Firm’s System of Quality Control.
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.
.01 This section addresses a CPA firm's responsibilities for its system of quality control for its accounting and auditing practice. This section is to be read in conjunction with the AICPA Code of Professional Conduct and other relevant ethical requirements.
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 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.
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