The structure of CPA firms has gradually changed over the past decade with less of a pyramidal

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The structure of CPA firms has gradually changed over the past decade with less of a pyramidal shape. 


Required 

a. Briefly explain the rationale for the pyramid organization structure of public accounting firms as it has existed for many decades. 

b. What forces are causing this structure to change? 

c. Explain the potential advantages of organizing a public accounting firm around industry lines. What might be the potential disadvantages of organizing along industry lines?

d. Briefly discuss the implications of the change in CPA firm organization structure on (1) the career path for CPAs in public accounting, (2) the nature of the work performed by auditors in public accounting, and (3) technology as a force in changing the organization structure of the firms.

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Related Book For  book-img-for-question

Auditing Concepts For A Changing Environment

ISBN: 9781284249286

5th Edition

Authors: Larry E. Rittenberg, Bradley J. Schwieger

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