TITLE

PCAOB Issues Internal Control Standard ED

AUTHOR(S)
Heffes, Ellen M.
PUB. DATE
November 2003
SOURCE
Financial Executive;Nov2003, Vol. 19 Issue 8, p17
SOURCE TYPE
Academic Journal
DOC. TYPE
Proceeding
ABSTRACT
This article announces that at the October 7, 2003 meeting of the Public Company Accounting Oversight Board the board approved Exposure Draft a proposed standard titled "An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements." The author discusses what the implications of the regulation will be in adopted.
ACCESSION #
26773455

 

Related Articles

  • PCAOB Starts Getting the Job Done. Heffes, Ellen M. // Financial Executive;Nov2003, Vol. 19 Issue 8, p16 

    This article discusses the proceedings of the convention "After Sarbanes-Oxley: Communicating Transparency," sponsored by the Corporate Communication Institute and hosted by the American Stock Exchange. The convention was designed to discuss the mission, goals and activities of the Public...

  • Getting Accounting Judgments, Estimates 'Right'. Whalen, Dennis T. // NACD Directorship;Sep/Oct2014, Vol. 40 Issue 5, p81 

    The article discusses approaches to company's quality financial accounting judgments and estimations. Topics include public company auditor Public Company Accounting Oversight Board's (PCAOB) focus on accounting estimates audit and U.S. government securities market regulator Securities and...

  • When Standards Aren't So Standard. Mastracchio Jr., Nicholas J. // CPA Journal;Nov2016, Vol. 86 Issue 11, p11 

    The article discusses the dilemma faced by the accounting professionals in Certified Public Accounting (CPA) firms in the case of the standard application. Topics include a reference to the Statements on Auditing Standards (SAS) issued by Accounting Standards Board and the SEC's auditing...

  • IN BRIEF.  // Accounting Today;10/6/2008, Vol. 22 Issue 18, p14 

    This section offers accounting news briefs. The proposed ethics and independence Rule 3526 by the Public Company Accounting Oversight Board (PCAOB) was approved by the Securities and Exchange Commission (SEC). The International Accounting Standards Committee (IASC) has published IFRS Taxonomy...

  • A Former PCAOB Board Member Looks to the Past. . .and to the Future. Gradison, Bill // Accounting Horizons;Dec2014, Vol. 28 Issue 4, p931 

    The PCAOB is still new compared with most government agencies; indeed it is a work in progress. Overall I think the original board on which I served, as well as the new Board, have done good work, staying focused on the mission of protecting investors. Based on my experience during my eight...

  • ASB Update. Tatum, Kay // Auditor's Report;2013, Vol. 37 Issue 1, p13 

    The article reports updates, as of September 2013 on the redrafting of the Statements on Standards for Attestation Engagements (SSAEs) by the Auditing Standards Board (ASB). Topics discussed include changes in accordance with ASB's clarity drafting conventions aligned with the International...

  • PCAOB Rekindles Divisive Auditor Rotation Debate. Whitehouse, Tammy // Compliance Week;Oct2011, Vol. 8 Issue 93, p1 

    The article reports on the discussion undertaken by the Public Company Accounting Oversight Board (PCAOB) regarding the debate on auditor rotation in the U.S. It mentions that PCAOB members have agreed to publish a concept release requiring comments on the said plan of mandatory rotation of...

  • PCAOB Approves New Audit Standard. Whitley, J. // Internal Auditor;Apr2004, Vol. 61 Issue 2, p15 

    Reports on the approval given by the U.S. Public Company Accounting Oversight Board (PCAOB) to the Auditing Standard No. 2, "An Audit of Internal Control Over Financial Reporting Performed in Conjunction With an Audit of Financial Statements." Focus of the Auditing Standard; Obligations of the...

  • The PCAOB and Convergence of the Global Auditing and Accounting Profession. Giles, Jill P.; Venuti, Elizabeth K.; Jones, Richard C. // CPA Journal;Fall2004, Vol. 75 Issue 3, p36 

    Discusses the regulatory and standards-setting responsibilities before and after the enactment of the Sarbanes-Oxley Act of 2002 in the U.S. List of regulatory powers of the Public Company Accounting Oversight Board (PCAOB) over the audit and accounting profession; Purpose of the International...

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics