Acceptance and Continuance of Clients

Acceptance and continuance of clients was one of the 9 elements of quality control mandated in 1974 by Statements of Auditing Standards (SAS) No. 4 entitled ''Quality Control Considerations for a Firm of Independent Auditors.'' Since 1979, a firm's quality control system is required to have 3 basic...

Full description

Journal Title: The CPA Journal Vol. 50; no. 10; pp. 29 - 34
Author: Wayne Bremser
Format: Article
Language: English
Published: October 1980
Online Access: Full Text