Inferior quality service threatens the accounting profession's
existence. To reduce instances of substandard service, the
profession requires firms to have a system of quality control, to
annually inspect that system, and to undergo a comprehensive
triennial external review. This book shows firms how to develop a
quality control system, prepare for the review, and earn an
unqualified report. In addition, it tackles the problem of
substandard service head-on.
The author examines the roots of review, substandard service,
and discusses the undiscussable. Next he reviews the pluses and
minuses of the practice-monitoring programs and the importance of
selecting the firM's reviewer. Quality control's nine functional
areas are explained in depth and the ten steps to a successful
review are also described in detail. He describes what happens on a
review and offers practical advice about the problems to avoid. The
concluding chapter offers over twenty recommendations that would
return the accounting business back to the accounting profession.
This book is for every firm, every practicing CPA, and the
profession's leaders as well as those interested in improving the
integrity of the financial reporting system. It also is important
for students planning to enter public accounting.
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