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What Auditors Need to Know about SOX Section 404(a) Reports

The CPA journal (1975), 2016-02, Vol.86 (2), p.14

Copyright New York State Society of Certified Public Accountants Feb 2016 ;ISSN: 0732-8435

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  • Title:
    What Auditors Need to Know about SOX Section 404(a) Reports
  • Author: Levy, Howard B
  • Subjects: Annual reports ; Audit committees ; Auditing standards ; Auditors ; Compliance ; Wall Street Reform & Consumer Protection Act 2010-US
  • Is Part Of: The CPA journal (1975), 2016-02, Vol.86 (2), p.14
  • Description: Since the PCAOB's Auditing Standard (AS) 5, now reorganized as AS 2201, replaced AS 2 in 2007, auditors for publicly held companies (i.e., issuers) no longer attest to the fairness of management's Sarbanes-Oxley Act of 2002 (SOX) section 404(a) reports.
  • Publisher: New York: New York State Society of Certified Public Accountants
  • Language: English
  • Identifier: ISSN: 0732-8435
  • Source: ProQuest Central
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