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The proposed statement on MAS (Management Advisory Services) engagements provides guidance on the application of the MAS standards on professional competence, planning and supervision, sufficient relevant data, the role of the practitioner, the understanding with the client, client benefit, and communication of results. The proposed statement on MAS consultations proivides guidance on the application of the general standards on due professional care, planning and supervision, and sufficient relevant data. It proposes that the four technical standards established for MAS engagements in SSMAS no. 1 be made applicable to MAS consultations.
Business consultants; Management; Accounting firms
Accounting | Taxation
American Institute of Certified Public Accountants. Management Advisory Services Executive Committee, "Proposed statements on standards for management advisory services : MAS engagements and MAS consultations ;MAS engagements and MAS consultations" (1982). Statements of Position. 447.