thecpaprofession(英文版)(已修改)
2025-02-25 07:53 本頁面
【正文】 2 1 The CPA Profession Chapter 2 2 2 Certified Public Accounting Firms The legal right to perform audits is granted to CPA firms by regulation of each state. CPA firms also provide many other services to their clients, such as tax and consulting services. 2 3 Certified Public Accounting Firms The five largest CPA firms in the United States are called the “Big Five” international CPA firms. Three CPA firms in the United States are called national firms because they have offices in most major cities. 2 4 Certified Public Accounting Firms There are only approximately 100 regional and large local CPA firms with professional staffs of more than 50 people. More than 95% of all CPA firms have fewer than 25 professionals in a singleoffice firm. 2 5 Activities of CPA Firms 2 6 Organizational Structure Proprietorship General Partnership General Corporation Professional Corporation Limited Liability Company Limited Liability Partnership 2 7 Hierarchy of a Typical CPA Firm Staff Level Staff Assistant Senior Auditor Experience Typical Responsibilities 02 years Performs most of the detailed audit work 25 years Responsible for the audit field work, including supervising staff work 2 8 Hierarchy of a Typical CPA Firm Staff Level Manager Partner Experience Typical Responsibilities 510 years Helps the plan, manages the audit, reviews work, and works with the client 10+ years Reviews audit work and makes significant audit decision 2 9 AICPA 2 10 The AICPA is empowered to set standards (guidelines) and rules that all members and other practicing CPAs must follow. The requirements are set by mittees made up of AICPA members. Establishing Standards and Rules 2 11 Establishing Standards and Rules 1. Auditing Standards 2. Compilation and Review Standards 3. Other Attestation Standards 4. Code of Professional Conduct 2 12 Other AICPA Functions Supports research by its own staff and provides grants to others Writes and grades the CPA examination Provides seminars and education in a variety of subjec
環(huán)評公示相關(guān)推薦
鄂ICP備17016276號-1