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8 Cards in this Set

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  • Back
A voluntary organization of CPAs that sets professional requirements, conducts research, adn publishes materials relevant to accounting, auditing, management consulting services, and taxes
sections of the AICPA established foro CPA firms consisting of the CPCAF and the PCPS, also referred to as the AICPA alliance for CPA Firms; established to improve the quality of practice by CPA firms consistent with AICPA quality control standards
AICPA practice sections
10 auditing standards, developed by the AICPA, consisting of general standards, standards of field work, and stands of reporting, along w/ interpretations
statements issued by the international auditing practices committe, of the International Federation of Accounts to promote international acceptance of auditing standards
International Standards on Auditing
Board created by the SOX to oversee auditors of public companies, including establishing auditing and quality control standards and performing inspections of registered accounting firms.
Public Company Accounting Oversight Board, PCAOB
methods used by a CPA firm to ensure that the firm meets its professional responsibilities to clients and others
Quality Control
a federal agency that oversees the orderly conduct of the securities markets; assists in providing investors in public corporations with reliablie information upon which to make investment decisions
SEC, Securites and Exchange Commission
pronouncements issued by the AICPA to interpret GAAP
Statements on Auditing Standards