Peer Review Standards Update No. 2

AICPA Peer Review Board. (2025). Peer Review Standards Update No. 2: Reviewing a Firm's System of Quality Management and Omnibus Technical Enhancements.

Type

Standard

Intellectual base

Reference work

Year

2025

Link

https://www.aicpa-cima.com/resources/download/peer-review-standards-update-no-2-reviewing-a-firms-system-of-quality

Cited from

library_information_science

Cited by

1 citation across 1 artifact.

Primes

• Peer Review
  • … requirements, designs, analyses, processes, and data; AICPA peer review examines accounting firms' quality-management and assurance practices; OECD committees use agreed criteria and other governments' representatives to review national performance; and students assess one another's work against educational criteria.

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