Download Full Text (950 KB)
Originally published by: American Institute of Certified Public Accountants
Accounting -- United States -- Quality control; Accounting -- Standards -- United States; Auditing -- United States -- Quality control; Auditing -- Standards -- United States; Accounting firms -- United States -- Personnel management
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Personnel management element of a firm's system of quality control-- competencies required by a practitioner-in-charge of an attest engagement; Statement on quality control standards 5" (2000). AICPA Professional Standards. 263.