SHOP and BUY - Guide to Internal Controls Under Section 404 of the Sarbanes-Oxley ACT
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Manufacturer: Aspen Publishers
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Binding: Paperback Dewey Decimal Number: 346 EAN: 9780808017202 ISBN: 0808017209 Label: Aspen Publishers Manufacturer: Aspen Publishers Number Of Items: 1 Number Of Pages: 164 Publication Date: 2008-06-08 Publisher: Aspen Publishers Studio: Aspen Publishers
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The Guide to Internal Controls Under Section 404 of the Sarbanes-Oxley Act, Second Edition examines the mandate of Section 404 and subsequent rulemaking and guidance. The SEC rules implementing the statute require the management of public companies to assess the effectiveness of the company's internal controls over financial reporting and the company's auditor to report on and attest to management's assessment of the internal controls.
The Guide also examines the rules of the Public Company Accounting Oversight Board on auditor attestation. Best practices relating to internal controls are examined and recent coverage includes SEC guidance and PCAOB Auditing Standard No. 5, adopted in May 2007
