Knowledge-Based Examinations of Service Organizations Tools EBook |
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Author:
| Cch Tax Law Editors Staff, |
ISBN: | 978-0-8080-4688-2 |
Publication Date: | Jun 2017 |
Publisher: | Wolters Kluwer Tax & Accounting
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Book Format: | Ebook |
List Price: | USD $239.00 |
Book Description:
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We have published Knowledge-BasedTM Examinations of Service Organizations: Tools. This NEW toolset is designed to help the practitioner efficiently and effectively conduct examination engagements of service organizations in accordance with applicable standards issued by the American Institute of Certified Public Accountants (AICPA). The knowledge-based methodology for service organization engagements is a risk-based methodology for conducting examination engagements of service...
More DescriptionWe have published Knowledge-BasedTM Examinations of Service Organizations: Tools. This NEW toolset is designed to help the practitioner efficiently and effectively conduct examination engagements of service organizations in accordance with applicable standards issued by the American Institute of Certified Public Accountants (AICPA). The knowledge-based methodology for service organization engagements is a risk-based methodology for conducting examination engagements of service organizations. It emphasizes using knowledge of the entity, subject matter, and criteria to make the risk assessments and recommendations in connection with an engagement. The more accurately a practitioner assesses risks of material misstatement or deviation, the more assurance the practitioner has that the procedures performed in response to the risk assessments will detect material misstatements or deviations.