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[DOC File]AICPA Plain English Guide to Independence
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In addition, Rule 102, Integrity and Objectivity (AICPA, Professional Standards, vol. 2, ET sec. 102), and ET section 55, Article IV—Objectivity and Independence (AICPA, Professional Standards, vol. 2), of the Principles of Professional …
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[DOC File]reSOURCE - AICPA Technical Practice Aids
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Professional standards currently exist for auditors to report on controls of third-party service providers (a service auditor’s engagement). Guidance for these engagements is set out in the AICPA’s Statement on Auditing Standards (SAS) No. 70, Service Organizations (AICPA, Professional Standards…
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[DOC File]Chapter 02 Professional Standards - CPA Diary
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D. May choose to change responsibilities relating to various professional standards that remain under consideration. 26. An unconditional responsibility to follow an AICPA professional standard exists when the professional …
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[DOC File]AICPA Plain English Guide to Independence
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AICPA professional standards require your firm, including the firm’s partners and professional employees, to be independent in accordance with AICPA Rule 101, Independence (AICPA, Professional Standards, vol. 2, ET sec. 101.01), of the Code of Professional …
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[DOCX File]American Institute of Certified Public Accountants
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This publication is an . other. accounting publication. as defined in AU-C section 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards (AICPA, Professional Standards).
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[DOC File]Basis for Conclusion Document for Immediate Family ... - AICPA
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Jun 01, 2010 · In November 2007, the PEEC was asked to consider whether its current immediate family member guidance (adopted in November 2001) was appropriate in that Interpretation No. 101-1 permitted only an immediate family member (as defined in paragraph .12 of ET section 92, Definitions [AICPA, Professional Standards…
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Aicpa professional standards publication