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The Accountant's Guide to Peer and Quality Review

Autor R. K. McCabe
en Limba Engleză Hardback – 27 iul 1993 – vârsta până la 17 ani
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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Specificații

ISBN-13: 9780899306858
ISBN-10: 0899306853
Pagini: 248
Dimensiuni: 156 x 235 x 24 mm
Greutate: 0.59 kg
Ediția:New.
Editura: Bloomsbury Publishing
Colecția Praeger
Locul publicării:New York, United States

Notă biografică

R. K. McCABE is Professor of Accounting at California State University, Fullerton. He has spent much of his career in public accounting and and has served as a peer reviewer for the AICPA, a state society, and on a state society quality review board. He is a widely published author of articles in such journals as the Journal of Accountancy and The CPA Journal.

Cuprins

The Road to Peer ReviewThe ChoicesDivision (Peer) or Quality ReviewThe Importance of Selecting the Right Reviewer and How to Do ItUnderstanding + A Quality Control Document + The Proper Tone at the Top = Professional Quality ServiceThe Keys to a Successful Review: Preparation and PlanningThe Review: What Happens and What to Do AfterwardSurvivalProblems to AvoidSummary, Conclusions and RecommendationsGlossaryIndex