Heins CPA is providing tax services to the client. The lead auditor is making sure he provides proper supervision of the interns when performing work and are following the tax prac... Heins CPA is providing tax services to the client. The lead auditor is making sure he provides proper supervision of the interns when performing work and are following the tax practice standards. Which general standard is being followed by the firm?
Understand the Problem
The question is asking about the general standard that the lead auditor is adhering to when supervising interns while performing tax services. It focuses on ensuring compliance with tax practice standards.
Answer
Planning and supervision
The general standard being followed by the firm is Planning and supervision.
Answer for screen readers
The general standard being followed by the firm is Planning and supervision.
More Information
In accounting, planning and supervision is a general standard that ensures audits and related tasks are adequately planned, and assistants are properly supervised to ensure quality and compliance with relevant standards.
Tips
A common mistake is confusing supervision with professional competence. Supervision specifically relates to overseeing and directing the work.
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