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United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets and Government Sponsored Enterprises
Author : United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets and Government Sponsored Enterprises Publisher : Unknown Page : 356 pages File Size : 52,8 Mb Release : 2013 Category : Accounting ISBN : MINN:31951D03678330U
Accounting and Auditing Oversight by United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets and Government Sponsored Enterprises Pdf
The oversight of the audit profession by Ecaterina Volosin Pdf
Seminar paper from the year 2007 in the subject Business economics - Miscellaneous, grade: 1,0, University of Glamorgan (Business School), course: International Accounting & Audit, 23 entries in the bibliography, language: English, abstract: This paper provides an overview of the current regulatory frameworks for financial reporting and auditing in the UK, US and Germany. During the last years these frameworks were noticeably changed. These changes arose especially from political interest in accounting regulation following the Enron collapse. The main change in the US was the introduction of the Sarbanes-Oxley Act containing strict regulations for auditors, including their responsibilities and services. It also contains a list of prohibited audit activities, the so-called “non-audit” services. The main feature of the Act was the creation of an oversight board to regulate and control auditors of public companies. Thus the “Public Company Accounting Oversight Board” was established. The PCAOB is a private-sector non-profit overseer, supervised by the US Securities Exchange Commission (SEC) which regulates basically anything related to the securities market. Following the collapse of Enron and the turbulence in the UK markets that followed, a review of financial regulation in the UK was ordered, covering for example auditor independence, corporate governance, financial reporting and auditing standards and accountability of audit firms. In order to restore credibility in UK accounting the Financial Reporting Council (FRC), an independent private sector body funded by the accountancy profession, was set up. The FRC has several subsidiary bodies, including the Professional Oversight Board (POB) providing independent oversight of the regulation of the auditing profession. The German Auditor Oversight Commission (AOC) was established according to the Auditor Oversight Law. It is in charge of the public oversight of all activities of the German Chamber of Public Accountants (WPK) with respect to statutory auditors. The Commission has the ultimate responsibility in the areas of licensing, registration, disciplinary investigations and quality assurance, all with respect to members of WPK entitled to provide statutory audit services (WPK, n.d.). It is argued that these new regulations impose another layer of bureaucracy with significant costs for very little apparent gain. But ethical issues surrounding the public’s perception of auditor performance need to be addressed, not just for the sake of the profession, but for the efficiency and effectiveness of capital markets in general (Malthus and Scoble, 2005).
The Oversight of the Audit Profession by Ecaterina Volosin Pdf
Seminar paper from the year 2007 in the subject Business economics - Miscellaneous, grade: 1,0, University of Glamorgan (Business School), course: International Accounting & Audit, 23 entries in the bibliography, language: English, abstract: This paper provides an overview of the current regulatory frameworks for financial reporting and auditing in the UK, US and Germany. During the last years these frameworks were noticeably changed. These changes arose especially from political interest in accounting regulation following the Enron collapse. The main change in the US was the introduction of the Sarbanes-Oxley Act containing strict regulations for auditors, including their responsibilities and services. It also contains a list of prohibited audit activities, the so-called "non-audit" services. The main feature of the Act was the creation of an oversight board to regulate and control auditors of public companies. Thus the "Public Company Accounting Oversight Board" was established. The PCAOB is a private-sector non-profit overseer, supervised by the US Securities Exchange Commission (SEC) which regulates basically anything related to the securities market. Following the collapse of Enron and the turbulence in the UK markets that followed, a review of financial regulation in the UK was ordered, covering for example auditor independence, corporate governance, financial reporting and auditing standards and accountability of audit firms. In order to restore credibility in UK accounting the Financial Reporting Council (FRC), an independent private sector body funded by the accountancy profession, was set up. The FRC has several subsidiary bodies, including the Professional Oversight Board (POB) providing independent oversight of the regulation of the auditing profession. The German Auditor Oversight Commission (AOC) was established according to the Auditor Oversight Law. It is in charge of the public oversight of all activities of the German Chamber of Public Accounta
United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations
Author : United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations Publisher : Unknown Page : 1244 pages File Size : 50,6 Mb Release : 1985 Category : Auditors ISBN : SRLF:AA0000363598
SEC and Corporate Audits: Oversight of the accounting profession by United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations Pdf
United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations
Author : United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations Publisher : Unknown Page : 1250 pages File Size : 44,8 Mb Release : 1985 Category : Accountants ISBN : LOC:00054261706
United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Governmental Efficiency and the District of Columbia
Author : United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Governmental Efficiency and the District of Columbia Publisher : Unknown Page : 584 pages File Size : 55,9 Mb Release : 1979 Category : Accountants ISBN : STANFORD:36105045363624
Oversight of the Accounting Profession by United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Governmental Efficiency and the District of Columbia Pdf
Reform and Self-regulation Efforts of the Accounting Profession by United States. Congress. House. Committee on Interstate and Foreign Commerce. Subcommittee on Oversight and Investigations Pdf
Accounting and Auditing Oversight by United States. Congress,United States House of Representatives,Committee on Financial Services Pdf
Accounting and auditing oversight : pending proposals and emerging issues confronting regulators, standard setters, and the economy : hearing before the Subcommittee on Capital Markets and Government Sponsored Enterprises of the Committee on Financial Services, U.S. House of Representatives, One Hundred Twelfth Congress, second session, March 28, 2012.
Securities and Exchange Commission Report to Congress on the Accounting Profession and the Commission's Oversight Role by United States. Securities and Exchange Commission Pdf
International Auditing Standards in the United States by Asokan Anandarajan,Gary Kleinman Pdf
This book is a tool that students, faculty, and practitioners can use to better understand the relationship between US PCAOB auditing standards and IFAC IAASB auditing standards. With time, the designations of US PCAOB standards were reorganized from the initial publication of this book. Accordingly, we have added to this addition an Appendix, Appendix 1. It shows the correlation of the old designation of PCAOB auditing standards, before reorganization, and the new designations for these standards. We also have added a second appendix, Appendix 2. The latter presents the PCAOB standards, the related AICPA standards, and the IFAC IAASB standards. We suggest bookmarking the Appendices and referring back to them as you use the text.
United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations
Author : United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations Publisher : Unknown Page : 456 pages File Size : 48,6 Mb Release : 1987 Category : Auditors ISBN : PSU:000012673933
United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations
Author : United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations Publisher : Unknown Page : 502 pages File Size : 50,8 Mb Release : 1985 Category : Auditors ISBN : STANFORD:36105045266033
Accounting and Auditing Oversight by United States. Congress,Committee on Financial Services Pdf
Accounting and auditing oversight : pending proposals and emerging issues confronting regulators, standard setters, and the economy : hearing before the Subcommittee on Capital Markets and Government Sponsored Enterprises of the Committee on Financial Services, U.S. House of Representatives, One Hundred Twelfth Congress, second session, March 28, 2012.