Superseded By Sarbanes-Oxley Act And Creation Of Public Company Accounting Oversight Board
- Topics:
- Sarbanes Oxley Compliance
- Tags:
- Accounting,
- Sarbanes-Oxley,
- Regulatory Compliance,
- Regulations,
- Public Company Accounting Oversight Board,
- Policies And Procedures,
- Human Resources,
- Government,
- Financial Accounting,
- Financial,
- ...
- Source:
- Dinsmore & Shohl
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Overview: The Sarbanes-Oxley Act of 2002 bestows more responsibilities on audit committees with regard to financial analysis and reporting in an organization. The Act provides a framework for enhancing the quality of financial information by streamlining the auditing process. This way the Act seeks to reform the auditing practices. It accords independence to the auditor on certain accounting issues. The paper discusses the provisions of the Act related to the aforesaid issues.
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Format: PDF | Size: 50KB | Date: Jan 2003 | Pages: 2
