How data-hosting services affect independence
By: Allen, Catherine R [author]
Language: English Copyright date: 2018 In: Journal of Accountancy Jan2018, Vol. 225 Issue 1, pages 42 - 45Summary: The article discusses the influence of data-hosting on independence, focusing on the new ethics interpretation of certified public accountant (CPA) independence when hosting an attest clients' records or data. Topics include situations that lead and does not lead to hosting services, and highlights the importance of compliance to the requirements of other intepretations in the nonattest services.| Item type | Current location | Home library | Call number | Status | Date due | Barcode | Item holds |
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JOURNAL ARTICLE
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COLLEGE LIBRARY | COLLEGE LIBRARY PERIODICALS | Not for loan |
Total holds: 0
The article discusses the influence of data-hosting on independence, focusing on the new ethics interpretation of certified public accountant (CPA) independence when hosting an attest clients' records or data. Topics include situations that lead and does not lead to hosting services, and highlights the importance of compliance to the requirements of other intepretations in the nonattest services.
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