Guarding the Auditing Guards - The Sarbanes-Oxley Act placed the power to inspect audit firms into the hands of the Public Company Accounting Oversight Board. But to be effective, the PCAOB should move beyond the former peer review standards and procedures and innovatively focus on improving the audit process and helping prevent problems rather than catching errors that have already occurred.
Year of publication: |
2006
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Authors: | Alles, Michael ; Kogan, Alexander ; Vasarhelyi, Miklos ; Warren Jr, J.Donald |
Published in: |
Strategic finance : leadership strategies in accountants and financial professionals. - Montvale, NJ : Institute of Management Accountants, ISSN 0025-1690, ZDB-ID 14706659. - Vol. 87.2006, 8, p. 30-35
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