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Sec And Corporate Audits Oversight Of The Accounting Profession

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Sec And Corporate Audits Oversight Of The Accounting Profession

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Author : United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations
language : en
Publisher:
Release Date : 1985

Sec And Corporate Audits Oversight Of The Accounting Profession written by United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Auditors categories.

Sec And Corporate Audits Detecting And Disclosing Financial Fraud

Sec And Corporate Audits Detecting And Disclosing Financial Fraud written by United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Auditors categories.

Sec And Corporate Audits

Sec And Corporate Audits written by United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Auditors categories.

Sec And Corporate Audits

Sec And Corporate Audits Problems With Independent Audits

Sec And Corporate Audits Problems With Independent Audits written by United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Auditors categories.

The Oversight Of The Audit Profession

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Author : Ecaterina Volosin
language : en
Publisher: GRIN Verlag
Release Date : 2008-10-20

The Oversight Of The Audit Profession written by Ecaterina Volosin and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-10-20 with Business & Economics categories.

Seminar paper from the year 2007 in the subject Business economics - Miscellaneous, grade: 1,0, University of Glamorgan (Business School), course: International Accounting & Audit, 23 entries in the bibliography, language: English, abstract: This paper provides an overview of the current regulatory frameworks for financial reporting and auditing in the UK, US and Germany. During the last years these frameworks were noticeably changed. These changes arose especially from political interest in accounting regulation following the Enron collapse. The main change in the US was the introduction of the Sarbanes-Oxley Act containing strict regulations for auditors, including their responsibilities and services. It also contains a list of prohibited audit activities, the so-called “non-audit” services. The main feature of the Act was the creation of an oversight board to regulate and control auditors of public companies. Thus the “Public Company Accounting Oversight Board” was established. The PCAOB is a private-sector non-profit overseer, supervised by the US Securities Exchange Commission (SEC) which regulates basically anything related to the securities market. Following the collapse of Enron and the turbulence in the UK markets that followed, a review of financial regulation in the UK was ordered, covering for example auditor independence, corporate governance, financial reporting and auditing standards and accountability of audit firms. In order to restore credibility in UK accounting the Financial Reporting Council (FRC), an independent private sector body funded by the accountancy profession, was set up. The FRC has several subsidiary bodies, including the Professional Oversight Board (POB) providing independent oversight of the regulation of the auditing profession. The German Auditor Oversight Commission (AOC) was established according to the Auditor Oversight Law. It is in charge of the public oversight of all activities of the German Chamber of Public Accountants (WPK) with respect to statutory auditors. The Commission has the ultimate responsibility in the areas of licensing, registration, disciplinary investigations and quality assurance, all with respect to members of WPK entitled to provide statutory audit services (WPK, n.d.). It is argued that these new regulations impose another layer of bureaucracy with significant costs for very little apparent gain. But ethical issues surrounding the public’s perception of auditor performance need to be addressed, not just for the sake of the profession, but for the efficiency and effectiveness of capital markets in general (Malthus and Scoble, 2005).

The Oversight Of The Audit Profession

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Author : Ecaterina Volosin
language : en
Publisher: GRIN Verlag
Release Date : 2008-10

Seminar paper from the year 2007 in the subject Business economics - Miscellaneous, grade: 1,0, University of Glamorgan (Business School), course: International Accounting & Audit, 23 entries in the bibliography, language: English, abstract: This paper provides an overview of the current regulatory frameworks for financial reporting and auditing in the UK, US and Germany. During the last years these frameworks were noticeably changed. These changes arose especially from political interest in accounting regulation following the Enron collapse. The main change in the US was the introduction of the Sarbanes-Oxley Act containing strict regulations for auditors, including their responsibilities and services. It also contains a list of prohibited audit activities, the so-called "non-audit" services. The main feature of the Act was the creation of an oversight board to regulate and control auditors of public companies. Thus the "Public Company Accounting Oversight Board" was established. The PCAOB is a private-sector non-profit overseer, supervised by the US Securities Exchange Commission (SEC) which regulates basically anything related to the securities market. Following the collapse of Enron and the turbulence in the UK markets that followed, a review of financial regulation in the UK was ordered, covering for example auditor independence, corporate governance, financial reporting and auditing standards and accountability of audit firms. In order to restore credibility in UK accounting the Financial Reporting Council (FRC), an independent private sector body funded by the accountancy profession, was set up. The FRC has several subsidiary bodies, including the Professional Oversight Board (POB) providing independent oversight of the regulation of the auditing profession. The German Auditor Oversight Commission (AOC) was established according to the Auditor Oversight Law. It is in charge of the public oversight of all activities of the German Chamber of Public Accounta

Securities And Exchange Commission Report To Congress On The Accounting Profession And The Commission S Oversight Role

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Author : United States. Securities and Exchange Commission
language : en
Publisher:
Release Date : 1978

Securities And Exchange Commission Report To Congress On The Accounting Profession And The Commission S Oversight Role written by United States. Securities and Exchange Commission and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1978 with Accountants categories.

Oversight Of The Accounting Profession

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Author : United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Governmental Efficiency and the District of Columbia
language : en
Publisher:
Release Date : 1979

Oversight Of The Accounting Profession written by United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Governmental Efficiency and the District of Columbia and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with Accountants categories.

Sec And Corporate Audits Oversight Of The Accounting Profession

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