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  2. Certified Public Accountant - Wikipedia

    en.wikipedia.org/wiki/Certified_Public_Accountant

    e. Certified Public Accountant(CPA) is the title of qualified accountantsin numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountantin other English-speaking countries. In the United States, the CPA is a license to provide accountingservices to the public.

  3. California State Auditor - Wikipedia

    en.wikipedia.org/wiki/California_State_Auditor

    The California State Auditor's Office (CSA), formerly known as the Office of the Auditor General and later the Bureau of State Audits (BSA), is the supreme audit institution of the Government of California. [2][3][4] It is headed by the State Auditor who is appointed by the Governor to a 4-year term from a list of 3 qualified individuals ...

  4. Legal liability of certified public accountants - Wikipedia

    en.wikipedia.org/wiki/Legal_liability_of...

    Legal liability of certified public accountants. Whether providing services as an accountant or auditor, a Certified Public Accountant (CPA) owes a duty of care to the client and third parties who foreseeably rely on the accountant's work. [1] Accountants can be sued for negligence or malpractice in the performance of their duties, and for fraud.

  5. California will audit its telework policies as workers frown ...

    www.aol.com/california-audit-telework-policies...

    Among other areas for the state auditor to focus on, the assemblyman outlined the following: The origin and basis for the decision to implement and evolve the state’s telework policy.

  6. Financial audit - Wikipedia

    en.wikipedia.org/wiki/Financial_audit

    A financial audit is conducted to provide an opinion whether " financial statements " (the information is verified to the extent of reasonable assurance granted) are stated in accordance with specified criteria. Normally, the criteria are international accounting standards, although auditors may conduct audits of financial statements prepared ...

  7. Materiality (auditing) - Wikipedia

    en.wikipedia.org/wiki/Materiality_(auditing)

    The objective of an audit of financial statements is to enable the auditor to express an opinion on whether the financial statements are prepared, in all material respects, in conformity with an identified financial reporting framework, such as the Generally Accepted Accounting Principles (GAAP) which is the accounting standard adopted by the U ...

  8. Generally Accepted Auditing Standards - Wikipedia

    en.wikipedia.org/wiki/Generally_Accepted...

    When the auditor cannot express an overall opinion, the auditor should state the reasons therefore in the auditor's report. In all cases where an auditor's name is associated with financial statements, the auditor should clearly indicate the character of the auditor's work, if any, and the degree of responsibility the auditor is taking, in the ...

  9. Assurance services - Wikipedia

    en.wikipedia.org/wiki/Assurance_services

    Accounting. Assurance service is an independent professional service, typically provided by Chartered or Certified Public Accountants or Chartered Certified Accountants, with the goal of improving information or the context of information so that decision makers can make more informed, and presumably better, decisions.

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