- 1、本文档共20页,可阅读全部内容。
- 2、原创力文档(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
- 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
appendixes(附录)
00-5 JAN 2012 Instructions to Firms Having an Engagement Review (Ending on or After December 15, 2010) 6101
PRP Section 6100
Instructions to Firms Having an
Engagement Review (For Financial
Statements With Periods Ending on or
After December 15, 2010)
Contents
Section Paragraph
6100 Instructions to Firms Having an Engagement Review .01–.33
Appendixes
A. Engagement Summary Form .34
B. Engagement Questionnaire .35
C. Entities Administering the AICPA Peer Review Program .36
AICPA Peer Review Program Manual PRP §6100
6102 Engagement Reviews 00-5 JAN 2012
.01 The purpose of these instructions is to provide guidance to firms having Engagement Reviews under the
AICPA Peer Review Program (the program). Firms should be aware of their peer review responsibilities and require-
ments as discussed in the Standards for Performing and Reporting on Peer Reviews (sec. 1000), with an emphasis on
paragraphs .01–.19 (sec. 1000 par. .01–.19), as well as these instructions. In addition, all individuals in the firm in-
volved in the peer review should read and become familiar with the standards, interpretations, supplemental guidance,
and materials relative to the aspect of the review that most directly affects their role in the firm. These instructions
should be used for reference on firm-on-firm reviews and reviews with committee appointed review teams (CARTS),
and association formed review teams.
.02 An Engagement Review is available to firms that do not perform engagements under Statemen
您可能关注的文档
- ancient chinese cash notes – the …(中国古代现金笔记u2014u2014u2026).pdf
- analyzing the historical context of american …(美国历史背景的分析u2026).pdf
- and athletic performance - university of …(大学和运动性能-u2026).pdf
- anatomy - aaos - orthoinfo(解剖学- aaos orthoinfo).pdf
- analyst presentation global brands group spin-off(分析师表示全球品牌集团分拆).pdf
- and innovation agenda - errac(和创新议程u2014u2014errac).pdf
- and acceptance(和验收).pdf
- and their canadian affiliates(和他们的加拿大分公司).pdf
- and strange surprising adventures of robinson crusoe, of york, mariner o f(和奇怪的令人惊讶的冒险《鲁宾逊漂流记》,纽约,水手o f).pdf
- and operation of engine fundamentals 5 - …(和运行引擎基础5 -u2026).pdf
- 《JJF 2132-2024荧光紫外灯人工气候老化试验装置校准规范:辐射照度参数》.pdf
- JJF 2120-2024轮速传感器校准规范.pdf
- 计量规程规范 JJF 2120-2024轮速传感器校准规范.pdf
- 《JJF 2129-2024钙钛矿太阳电池校准规范:光电性能参数》.pdf
- JJF 2129-2024钙钛矿太阳电池校准规范:光电性能参数.pdf
- 《JJF 2120-2024轮速传感器校准规范》.pdf
- JJF 2117-2024沥青混合料理论最大相对密度仪校准规范.pdf
- JJF 2116-2024特定蛋白分析仪校准规范.pdf
- 《JJF 2116-2024特定蛋白分析仪校准规范》.pdf
- 计量规程规范 JJF 2117-2024沥青混合料理论最大相对密度仪校准规范.pdf
文档评论(0)