Browse Auditing Articles

  • +4

    KPMG's Audit Committee Institute Offers Annual 'Ten To-Do's for Audit Committees in 2010'

    KPMG's Audit Committee Institute Offers Annual 'Ten To-Do's for Audit Committees in 2010'
    NEW YORK -- "Corporate audit committee members know they have a sizeable task in 2010 as they confront high shareholder expectations, new regulations and legislative reforms, and a tenuous economic recovery," said Mary Pat McCarthy, executive director of the Audit Committee Institute (ACI) and a Vice Chair of KPMG LLP, the U.S. audit, tax and advisory firm. To help audit committees ...
    Published over 9 years ago | Rated: +4
  • +2

    SEC Takes Another Baby Step Toward IFRS

    SEC Takes Another Baby Step Toward IFRS
    Call the SEC's most recent statement on IFRS deliberate, or reasoned, or cautious. Just don't call it breaking news. In a unanimous decision, the SEC has voted to issue a statement supporting the ongoing pursuit of a single set of global accounting standards. What it didn't do is anything earth-shattering, like set a date for when the United States would join ...
    Published about 9 years ago | Rated: +2
  • +1

    GAAP and its Sources

    GAAP and its Sources
    The term "generally accepted accounting principles" has a specific meaning for accountants and auditors. The AICPA Code of Professional Conduct prohibits members from expressing an opinion or stating affirmatively that financial statements or other financial data "present fairly... in conformity with generally accepted accounting principles," if such information contains any departures from accounting principles promulgated by a body designated by the ...
    Published over 9 years ago | Rated: +1
  • +1

    Sarbanes-Oxley Act of 2002 – Frequently Asked Questions

    Sarbanes-Oxley Act of 2002 – Frequently Asked Questions
    The answers to these frequently asked questions represent the views of the Division of Corporation Finance. They are not rules, regulations nor statements of the Securities and Exchange Commission. Further, the Commission has neither approved nor disapproved them. Section 2 Question 1: Section 2(a)(7) of the Sarbanes-Oxley Act of 2002 (the "Act") defines an "issuer" as an "issuer (as defined in ...
    Published over 9 years ago | Rated: +1
  • +5

    Managing Sarbanes-Oxley Compliance

    Managing Sarbanes-Oxley Compliance
    The Sarbanes-Oxley legislation of 2002 (SOX) was borne out of abuses by corporations, their lawyers, and their auditors during the wild business environment of the late 1990s. It was clear in many cases before SOX that corporate CEOs, CFOs, and/or boards of directors in concert or alone were not only not minding the store but were more or less cooking the ...
    Published over 9 years ago | Rated: +5

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