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Statements of Position

1988

Auditors' reports -- Standards -- United States; Auditing -- United States -- Reviews -- Standards

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Full-Text Articles in Business

Proposed Standards For Performing And Reporting On Quality Reviews ;Performing And Reporting On Quality Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Oct. 10, American Institute Of Certified Public Accountants. Quality Review Executive Committee Jan 1988

Proposed Standards For Performing And Reporting On Quality Reviews ;Performing And Reporting On Quality Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Oct. 10, American Institute Of Certified Public Accountants. Quality Review Executive Committee

Statements of Position

This proposed statement establishes the standards for performing and reporting on all reviews conducted under the quality review program. The standards are applicable to firms enrolled in the program, to individuals and firms who perform and report on reviews, to state societies that participate in the administration of the program, to associations of CPA firms that assist their members in arranging and carrying out quality reviews, and to the AICPA Quality Review Division itself. Specifically, this proposed statement: 1. Provides distinctly different performance and reporting standards for two types of quality reviews — an on-site review for firms that examine ...