L2 Notes_Part_18 - Senior 2-6 years Staff 0-2 years Organizational form proprietorship partnership corporation PC LLC LLP Making Partner Charles

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II. Auditing Environment 1. Discuss CPA firms 2. AICPA and its functions 3. Corporate Governance 4. The SEC and its Impact on Auditing 5. Public Companies Accounting Oversight Board
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CPA Firms’ Hierarchical, Pyramid Structure Partner 12 years Sign report, Approve Scope, Bill Contact: BD, CEO, CFO, Audit Committee Liason, Complex tasks Contact: CEO, CFO Day-to-day supervision, non- routine tasks Contact: CFO, Dept. heads Routine tasks Manager 6-12 years
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Unformatted text preview: Senior 2-6 years Staff 0-2 years Organizational form: proprietorship, partnership, corporation, PC, LLC, LLP Making Partner Charles Tollison, Audit Manager Story We all want to be successful in our lives and careers. What is a success? Is Charles Tollison a success in your viewpoint? Do you believe that Charles Tollison is qualified to be a partner in a public accounting firm? What are the advantages and disadvantages of firms’ “up or out” policy?...
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This note was uploaded on 10/05/2011 for the course ACG 5637 taught by Professor Monikacaushoulli during the Fall '08 term at University of Florida.

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L2 Notes_Part_18 - Senior 2-6 years Staff 0-2 years Organizational form proprietorship partnership corporation PC LLC LLP Making Partner Charles

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