Chapter 2 Organization and Structure of the Auditing Profession(18)

蒙特马利审计2-2

Accounting

Committee Statements of Position Audit and Accounting Guides Standards Executive Practice Bulletins

AICPA Peer Review

Board

Auditing Standards

Board Standards for Performing and Reporting on Peer Reviews Statements on Auditing Standards, and Interpretations

Statements on Standards for Attestation

Engagements, and Interpretations

Statements on Quality Control Standards

Statements of Position

Audit and Accounting Guides

Auditing Procedures Studies

Notices to Practitioners aa

Management Statements on Standards for Consulting

aConsulting Services Services

Executive Committee Statements

aon Standards for Attestation Engagements

Personal

Planning

Committee

Professional Ethics Interpretations of Rules of Conducta Financial Statements on Responsibilities in Personal Executive Financial Planning Practice

Executive Committee Ethics Rulingsa

Tax Executive Statements on Responsibilities in Tax Practice

Committee

a The Rules of the AICPA Code of Professional Conduct and implementing resolutions of Council

require AICPA members to comply with standards contained in these pronouncements; departures

therefrom must be justified by those members who do not follow them.

In addition, the AICPA has four voluntary member sections that individuals with special interests may join: tax, personal financial planning, management consulting services, and

information technology. (There is also a Division for CPA Firms, composed of an SEC Practice Section and a Private Companies Practice Section, that CPA firms may join. The Division for

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