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.
| Year of publication: |
2005
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|---|---|
| Authors: | Vorhies, James Brady |
| Published in: |
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 199.2005, 5, p. 53-59
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