The Sarbanes-Oxley Act of 2002 : Understanding The Independent Auditor’s Role In Building Public Trust
- Topics:
- Sarbanes Oxley Compliance
- Tags:
- Audit Committee,
- Sarbanes-Oxley,
- Regulatory Compliance,
- Regulations,
- PricewaterhouseCoopers Consulting,
- Policies And Procedures,
- Independent Auditor,
- Human Resources,
- Government,
- Financial Accounting,
- ...
- Source:
- PricewaterhouseCoopers
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Overview: This white paper explores the obligations and role of the independent auditor in the corporate reporting process – as mandated by Sarbanes-Oxley and subsequent SEC rules – with the intent to help inform other members of the corporate reporting supply chain regarding these changes. As part of this discussion, we also focus on the means by which independent auditors, audit committees and management can work together to ensure that these new obligations are met. The paper further speaks to opportunities, in selected areas, for management, audit committees and our profession to go beyond current requirements in order to achieve a deeper level of transparency in corporate reporting and to implications of the new independent oversight of the accounting profession.
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Format: PDF | Size: 2,478KB | Date: Jan 2003 | Pages: 42
