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Association for Investment Management and Research, Corporate Information Committee Report 1995 96 (Charlottesville, VA: AIMR, 1997), pp. 75 77. Also see Association for Investment Management and Research, Financial Reporting in the 1990s and Beyond (Charlottesville, VA: AIMR,1993). 28 Statement on Auditing Standards No. 25, The Relationship of Generally Accepted Auditing Standards to Quality Control Standards (New York: AICPA, 1979). For further discussion, see Statement on Quality Control Standards No. 2, System of Quality Control for a CPA Firm s Accounting and Auditing Practice ; Statement on Quality Control Standards No. 3, Monitoring a CPA Firm s Accounting and Auditing Practice ; AICPA Peer Review Board, Standards for Performing and Reporting on Peer Reviews (New York: AICPA, 1996). The audit committee s knowledge and understanding of the independent accounting firm s quality control policies and procedures is important to provide assurance to the full board of directors that the independent auditors are discharging their responsibilities to the client company and the general public. 29 Brian H. MacIver, James Welch, and Priscilla A. Burnaby, Quality Review Observations of a Team Captain, Ohio CPA Journal 50, No. 1 (January April 1991), pp. 54 55. barcode font excel 2010 free How to generate a barcode in Excel | Sage Intelligence
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