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 small to medium-sized CPA Firms better understand and apply QC Section 10, a Firm’s System of Quality Control.
This AICPA Audit and Accounting Practice Aid updates Establishing and Maintaining a System of Quality Control for a CPA Firm’s Accounting and Auditing Practice , which was issued in 2007, and includes only those chapters relevant to firms with multiple offices.
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.
Introduction. Scope of This Section. .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.
This publication is designed to help sole practitioner CPAs better understand and apply QC Section 10, A Firm’s System of Quality Control.
