| 000 -LEADER |
|---|
| fixed length control field |
00843nam a22001457a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230422100502.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
230422b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Rood, Deborah K. |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Overcoming obstacles to engagement letter use |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2018 |
| 520 #3 - SUMMARY, ETC. |
|---|
| Summary, etc |
The article discusses the significant use of engagement letters for certified public accountants (CPAs). It explores common reasons why some CPAs do not use an engagement letter, along with examples that illustrate their benefits including to help avoid a future claim and to provide an efficient resolution of client disagreements. Strategies that CPA firm may employ to reduce the time spent managing engagement letter process are noted |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Main entry heading |
Nov 2018, Vol. 226 Issue 5, pages 14 - 15 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |