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De acuerdo con el Cdigo de Conducta Profesional de AICPA, la independencia no se ve...

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Accounting

De acuerdo con el Cdigo de Conducta Profesional de AICPA, la independencia no se ve afectada por la prestacin de servicios sin testimonio siempre que el cliente asuma la responsabilidad general de los servicios. Asumir la responsabilidad general por los servicios significa todo lo siguiente, EXCEPTO:

a.

Realizacin de todas las funciones de direccin.
b.

Designar a un empleado competente para supervisar los servicios.
C.

Establecimiento y mantenimiento de controles internos.
d.

Permitiendo a la firma auditora evaluar la adecuacin y resultados de los servicios.

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