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| Tekijä: | Coustan, H. (et al.) |
| Otsikko: | Sarbanes-Oxley: What it means to the marketplace |
| Lehti: | Journal of Accountancy
2004 : FEB, VOL. 197:2, p. 43-47 |
| Asiasana: | Financial reporting Accounting Professions Legislation USA |
| Kieli: | eng |
| Tiivistelmä: | In the U.S, the Sarbanes-Oxley Act of 2002 has ushered in biggest changes in the accounting profession (hereafter as: acc.prof.) since the securities Acts of 1933 and 1934. For gaining insight into how this act will affect external auditors and corporate managers, interviewed are 10 people from public accounting, corporate management, the National Association of State Boards of Accountancy (NASBA) and the AICPA. They expressed their opinions on management's and the auditor's assessment of internal controls; requiring management to certify the financial statements, the setting of auditing standards, the "cascade" effect, the implications of audit committees' hiring CPA firms, CEOs' certifying reports, the systematization of SarbanesOxley regulations and the act's impact on financial reporting and on the acc.prof. |
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