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References in periodicals archive ?
IAASB [International Accounting and Auditing Standards Board] Part of IFAC, issues International Standards on Auditing (ISAs), International Standards on Quality Control (ISQCs) and other standards relating to ethics, education, assurance and other services.
The PCAOB will set requirements for (1) the retention of audit workpapers and related information (seven years); (2) quality control standards; (3) a firm's monitoring of professional ethics and independence from issuers on behalf of which the firm issues audit reports; (3) consultation within such firm, on accounting and auditing questions; (4) supervision of audit work; (5) hiring, professional development and advancement of personnel; (6) acceptance and continuation of engagements; (7) internal inspection; and (8) such other requirements as the PCAOB specifies.
* Congress's Moss and Metcalf committees conclude their wide-ranging investigation of accounting and auditing. They recommend increased federal regulation of the profession and a government takeover of private sector standard setting.
In the process it has affirmed that enhancing the quality of firms' accounting and auditing practices and protecting the public interest are equally important objectives.
In response to this increased attention, a number of commissions and committees -- consisting of corporate executives, accounting and auditing practitioners, academics, regulators and others -- were formed to study the appropriate role of the audit committee.
Victor is the firm's director of accounting and auditing and also serves as chairman of the New York state society's SEC practice committee.
The letter states that while consulting practices have provided the "primary growth engine" for the major accounting firms over the past decade, the accounting and auditing side of the businesses have certainly remained the "backbone" of such practices.
Some profound changes have appeared recently in the authoritative accounting and auditing literature specific to state and local governments.
* THE CHANGES IN ACCOUNTING AND AUDITING RULES will reach beyond public companies.
2, System of Quality Control for a CPA Firm's Accounting and Auditing Practice.
The new Audit and Accounting Guide is available electronically through a subscription to AICPA's reSOURCE Online: Accounting and Auditing Literature on http://www.cpa2biz.com/.
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