Auditor reporting under Section 404: The association between the internal control and going concern audit opinions

• 主要作者: GOH, Beng Wee
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2012
• 主題: Sarbanes-Oxley Act (SOX); Integrated audits; Financial statements; Policymakers; Financial reporting quality; Accounting; Business Law, Public Responsibility, and Ethics; Corporate Finance
• 在線閱讀: https://ink.library.smu.edu.sg/soa_research/934; https://ink.library.smu.edu.sg/context/soa_research/article/1933/viewcontent/Contemporary_Accting_Res___2013___Goh___Auditor_Reporting_under_Section_404__The_Association_between_the_Internal_Control.pdf

Section 404 of the Sarbanes-Oxley Act introduced integrated audits of internal control over financial reporting and the financial statements. Since the internal control and audit reports are joint products of the audit process, we examine whether the issuance of an internal control material weakness...