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

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

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...

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書目詳細資料
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
標簽:	添加標簽沒有標簽, 成為第一個標記此記錄!
機構:	Singapore Management University
語言:	English

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