FINANCIAL REPORTING-INTERNAL CONTROLS - Account Reconciliation: An Underappreciated Control - Since the passage of the Sarbanes-Oxley Act, the process of balance sheet account reconciliation has taken on a more significant role in helping companies detect and prevent financial statement misstatements.
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|Authors:||Vorhies, James Brady|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 202.2006, 3, p. 59-72
|Type of publication:||Article|
Sarbanes-Oxley-Audit - THE NEW IMPORTANCE OF MATERIALITY - Sarbanes-Oxley makes it more critical than ever for CPAs to identify and classify key exceptions to compliance controls. To do this, they must be able to correctly apply materiality to determine the financial impact of such exceptions. For internal and external auditors and financial executives charged with Sarbanes-Oxley compliance.
Vorhies, James Brady, (2005)
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