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Levels of Assurance

Author

Listed:
  • Thomas F. Cardegna
  • Charles L. Martin Jr.
  • Roderick D. Weimer

Abstract

Since July 1, 1979, the independent CPA has been permitted to perform three levels of service for a non-public entity. Each level of service corresponded to differing degrees of financial statement risk. In order to assess the appropriate level of risk and ensuing service, the CPA must often consider the client's needs along with the associated financial institution's requirements. Based upon in-depth interviews with representatives from independent CPA firms and financial institutions, one may identify specific situations that would dictate the need for mutually satisfying client desires and financial institution requirements. Such situations are identified and investigated in this paper.

Suggested Citation

  • Thomas F. Cardegna & Charles L. Martin Jr. & Roderick D. Weimer, 1984. "Levels of Assurance," Entrepreneurship Theory and Practice, , vol. 9(1), pages 49-57, July.
    • Handle: RePEc:sae:entthe:v:9:y:1984:i:1:p:49-57
    DOI: 10.1177/104225878400900107
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