Levels of Assurance

Thomas F. Cardegna, Charles L. Martin and Roderick D. Weimer

Entrepreneurship Theory and Practice, 1984, vol. 9, issue 1, 49-57

Abstract: Since July 1, 1979, the independent CPA has been permitted to perform three levels of service for a non-public entity. Each level of service corresponded to differing degrees of financial statement risk. In order to assess the appropriate level of risk and ensuing service, the CPA must often consider the client's needs along with the associated financial institution's requirements. Based upon in-depth interviews with representatives from independent CPA firms and financial institutions, one may identify specific situations that would dictate the need for mutually satisfying client desires and financial institution requirements. Such situations are identified and investigated in this paper.

Date: 1984
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://journals.sagepub.com/doi/10.1177/104225878400900107 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:sae:entthe:v:9:y:1984:i:1:p:49-57

DOI: 10.1177/104225878400900107

Access Statistics for this article

More articles in Entrepreneurship Theory and Practice
Bibliographic data for series maintained by SAGE Publications ().