这种必要的实践监督允许公司和从业人员在国家会计委员会维持他们的专业执照,并成为美国注册会计师协会的良好信誉的成员, should they choose to do so.
有两种类型的同行评审约定:系统评审和约定评审. Further, there are three ways to engage a peer reviewer: Firm-on-Firm Review; Association Review; and CART (Committee-Appointed Review Team) for engagement reviews only.