April 1997 - Journal of Accountancy

EXECUTIVE SUMMARY FOCUSING ON CLIENT NEEDS begins with creating a client service plan to use with each client at least once a year. The client service plan helps you learn not only what each client needs but also what it thinks your firms strengths are and how those strengths are

EXECUTIVE SUMMARY THE ROLE OF MANAGEMENT accountants is changing, but its unlikely they all will be able, or willing, to make the adjustment to those changes. TWO ROLES THEY will be expected to play are those of business partner and change agent. TO UNDERTAKE THESE new tasks, they must be

Editor’s note: The information contained in this article is specific to the auditing and assurance landscape on or about the date it was authored, including references to Generally Accepted Auditing Standards in effect at that time. For up-to-date information as of September 2023, please refer to the JofA article “A Refresher on Fraud and

EXECUTIVE SUMMARY LITIGATION SERVICES continue to grow in popularity, and practitioners must understand the standards and ethics that govern them. MANAGEMENT CONSULTING SERVICES standards govern litigation services. These include serving the client interest, understanding with client and communication with client. AUDITING STANDARDS, ATTESTATION standards and accounting and review services standards

New computer and communications hardware continues to inundate the market, numbing even the most technology-savvy user. But most of those new products tend to be blips on the horizon—here today and gone tomorrow. Often they dont do what they claim, or they do it badly or what they do is

EXECUTIVE SUMMARY BOTH COMMON AND FEDERAL LAW reject the idea of an accountant-client privilege like that which exists between attorneys and their clients. However, accountant-related communications still may be shielded from disclosure when an accountant acts as an agent for an attorney providing legal services. IN UNITED STATES V. KOVEL

EXECUTIVE SUMMARY IN THE MID-1980s, WHEN MICROMASH launched software that taught accounting, most people scoffed. But when its products suddenly took off several years later, the fledgling company had to scramble to meet demand. AS ORDERS POURED IN, the company fed employees three meals a day and hired temps to