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e. A basic objective of a CPA firm is to provide professional services that conform with professional standards. Reasonable assurance of achieving this basic
e. A basic objective of a CPA firm is to provide professional services that conform with professional standards. Reasonable assurance of achieving this basic objective is provided through: (1) Compliance with generally accepted reporting standards. (2) A system of quality control. (3) A system of peer review. (4) Continuing professional education.
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Auditing and Assurance services an integrated approach
Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Chris E. Hogan
16th edition
978-0134075754, 134075757, 134065824, 978-0134065823
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