Understanding Sarbane-Oxley Act of 2002: Impacting the Accounting Profession

By Mark S. Beasley, Randal J. Elder

ISBN-10: 0-13-185526-3

ISBN-13: 978-0-13-185526-7What's this?

Published by Prentice Hall

© 2005

Published: Nov 12, 2004

Format: Paper

List Price: $46.67

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Table of Contents

Table of Contents

Understanding Sarbane-Oxley Act of 2002: Impacting the Accounting Profession
Mark S Beasley,North Carolina State University
Randal J Elder,Syracuse University
ISBN-10: 0131855263


Introduction 2

Changes In The Regulatory Environment 3

Auditor Independence 7

Changes In The Cpa Profession 9

Corporate Responsibility 13

Reports On Public Company Internal Control 17

Other Financial Disclosures 25

Sas No. 99, Consideration Of Fraud In A Financial Statement Audit 28

Conclusion 35

Assignment Material 36

Appendix: Summary Of Key Provisions Of The Sarbanes-Oxley Act 40