Proposed statement on auditing standards : The relationship of generally accepted auditing standards to quality control standards Proposed statement on quality control standards : System of quality control for a CPA firm;Relationship of generally accepted auditing standards to quality control standards;System of quality control for a CPA firm; Exposure draft (American Institute of Certified Public Accountants), 1979, April 17

Authors

American Institute of Certified Public Accountants. Auditing Standards Executive Committee
American Institute of Certified Public Accountants. Quality Control Standards Committee

Files

Description

The individual independent auditor is responsible for compliance with generally accepted auditing standards in an audit engagement. Rule 202 of the rules of conduct of the code of professional ethics of the American Institute of Certified Public Accountants requires members to comply with such standards when associated with financial statements. Quality control for a CPA firm, as referred to in this statement, applies to all auditing and accounting and review services for which professional standards have been established. Although the provisions of this statement may be applied to other segments of a firm's practice, such as providing tax services or management advisory services, their applicability to those segments of practice is not prescribed by this statement, except to the extent that such services are a part of the abovementioned auditing and accounting and review services

Publication Date

1979

Relational Format

Book

Keywords

Auditing -- Quality control

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Executive Committee and American Institute of Certified Public Accountants. Quality Control Standards Committee, "Proposed statement on auditing standards : The relationship of generally accepted auditing standards to quality control standards Proposed statement on quality control standards : System of quality control for a CPA firm;Relationship of generally accepted auditing standards to quality control standards;System of quality control for a CPA firm; Exposure draft (American Institute of Certified Public Accountants), 1979, April 17" (1979). Exposure Drafts, Comment Letters, and Statements of Position. 406.
https://egrove.olemiss.edu/aicpa_sop/406