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cheezymac cheezymac
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A year ago
The AICPA principles and the auditing standards should be viewed by practitioners as

▸ ideals to work towards, but which are not achievable.

▸ maximum standards that denote excellent work.

▸ minimum standards of performance that must be achieved on each audit engagement.

▸ benchmarks to be used on all audits, reviews, and compilations.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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dcmc92dcmc92
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A year ago
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