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Quality Control Manual for Local CPA Firms.


Two experienced CPAs who practice as consultants on quality control (QC) matters show how to develop a QC system from scratch scratch  
v. scratched, scratch·ing, scratch·es

v.tr.
1. To make a thin shallow cut or mark on (a surface) with a sharp instrument.

2. To use the nails or claws to dig or scrape at.
 and how to enhance an existing one to satisfy American American, river, 30 mi (48 km) long, rising in N central Calif. in the Sierra Nevada and flowing SW into the Sacramento River at Sacramento. The discovery of gold at Sutter's Mill (see Sutter, John Augustus) along the river in 1848 led to the California gold rush of  Institute of CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000.  guidelines guidelines,
n.pl a set of standards, criteria, or specifications to be used or followed in the performance of certain tasks.
 for practice monitoring programs. QC issues raised in peer reviews are discussed in detail. Each of the nine elements of QC is covered in a separate chapter, with checklists and other practice aids. This is a well-designed, comprehensive treatment of the subject. Most firms will want to consider acquiring it.
COPYRIGHT 1990 American Institute of CPA's
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 1990, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

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Publication:Journal of Accountancy
Article Type:Book Review
Date:Dec 1, 1990
Words:85
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