반응형 Apply to auditing and reveiw practice of CPA firms1 [AUD] Quality Control Apply to auditing and review practice of CPA firms ( not consulting / tax services) manual(QC policies and procedures) > written deficiencies in QC do not necessarily indicate a lack of compliance with GAAS but require prompt correction. Statement on Quality Control Standards (by AICPA) 1. Factors affecting the nature and extent of the QC - size and structure(complexity) - nature of its practice.. 2024. 3. 3. 이전 1 다음 반응형
