| Autor: |
Gallagher, James S., Kuttner, Monroe S., Babicky, Jacqueline L., Barcus III, Samuel W., Eveloff, Sheldon, Hickman, James R., Hunt, Donald W., Lee, Rebecca M., Puleo, Joseph, Temkin, Gene L., Tucker, John M. |
| Předmět: |
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| Zdroj: |
Journal of Accountancy; Jul1990, Vol. 170 Issue 1, p131-134, 3p |
| Abstrakt: |
The article reports that certified public accountants firms need management advisory services in the U.S. There are two services appropriate for CPA firms. The first is a broad review of operations, focusing on systems, procedures and internal controls. A CPA-consultant's expertise can add focus and credibility to an operational review of a firm's internal controls and systems. The second is that the CPA-consultant can evaluate the firm's systems in the light of the control environment. To succeed as a consultant to accounting firms, a CPA should be very familiar with the problems faced by the local practitioner. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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