Statements of Position

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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

ISBN

ed79-04-17

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; Exposure draft (American Institute of Certified Public Accountants), 1979, April 17

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

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