Auditing-Internal Controls - HOW SARBANES-OXLEY WILL CHANGE THE AUDIT PROCESS - The new rules will have a significant impact on how CPAs audit public companies. One factor that will bring about considerable change is the requirement that the auditor report on management's written assertion about the effectiveness of its internal controls.
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|Authors:||McConnell Jr, Donald K.; Banks, George Y.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 196.2003, 3, p. 49-56
McConnell Jr, Donald K., (1998)
Audit-Practice Management - AUDIT REDUX - As reaudits become more common, CPA firms -- Both predecessor and successor auditors -- Will need guidance on facilitating this process. Help is available from several sources, including a recently issued AICPA practice alert.
McConnell Jr, Donald K., (2003)
McConnell Jr, Donald K., (1997)
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