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Operational Auditing By Cpa Firms; Exposure Draft (American Institute Of Certified Public Accountants), 1980, June 18, American Institute Of Certified Public Accountants. Special Committee On Operational And Management Auditing
Operational Auditing By Cpa Firms; Exposure Draft (American Institute Of Certified Public Accountants), 1980, June 18, American Institute Of Certified Public Accountants. Special Committee On Operational And Management Auditing
Exposure Drafts, Comment Letters, and Statements of Position
Accounting firms were making reviews of client operations long before audits of financial statements became commonplace. However, the literature of the AICPA contains few references to and little guidance for operational audits ing, the term in general use for reviews of operations. The Special Committee on Operational and Management Auditing was appointed in 1978 to research the subject and develop appropriate information for Institute members. This report contains information on operational auditing engagements which the Special Committee believes will be of interest to practitioners. It has been prepared with the following objectives: 1. To define operational audit engagements and to …