haku: @journal_id 50 / yhteensä: 1038
viite: 22 / 1038
| Tekijä: | Banham, R. |
| Otsikko: | Period of Adjustment |
| Lehti: | Journal of Accountancy
2003 : FEB, VOL. 195:2, p. 43-48 |
| Asiasana: | AUDITING SERVICE REGULATIONS ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | The paper states that the nonaudit services Sarbanes- Oxley prohibits CPAs from providing to their public company audit clients are book-keeping of services related to the accounting records or financial statements of the client; financial information; systems design and implementation; appraisal or valuation services, fairness opinions or contribution-in-kind reports; actuarial services; internal audit outsourcing services; management functions or human relations; and legal and expert services unrelated to audit. Firms that developed versatile consulting niches to compete with the all- service, all-the-time culture of the Big Four now must deal with Sarbanes-Oxley restrictions on cross-selling. Here's how some CPA firms adjusted their focus to market services that avoid conflict of interest. |
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