伉俪情深蒙特马利审计2-2
Some audits, such as those by the Internal Revenue Service, are performed almost exclusively for compliance purposes.
There are many different groups of government auditors; virtually every level of government and every government agency has its own auditors. One group in particular warrants further discussion-the General Accounting Office (GAO). A nonpolitical agency headed by the
Comptroller General of the United States, it was created by and reports directly to Congress. The GAO has the authority to audit virtually every federal agency and expenditure. The GAO formulated the notion of and standards for economy, efficiency, and program audits, which are the major part of its activities.
2.3 ORGANIZATION OF AN ACCOUNTING FIRM
Accounting firms range in size from an individual CPA in business as a sole practitioner to large firms with an international practice, hundreds of offices worldwide, and thousands of partners and employees. In between these two extremes are numerous small and
medium-sized firms of professional accountants. In general, the larger firms offer a broader range of services than do the smaller ones. The majority of medium-sized and large
accounting firms are multicapability firms, meaning that they serve clients in several major practice areas, including assurance, taxation, consulting, and human resources advisory services. Although the structure of individual firms varies, it is possible to make some generalizations about the services typically offered by the majority of accounting firms. (a) Assurance Services
