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Items
Details
Title
Guide to Internal Controls.
Added Corporate Author
Edition
Second Edition.
Imprint
[New York] : Wolters Kluwer, [2018]-
Description
1 online resource : digital
Series
Securities - Corporation Law & Governance, Cheetah.
Formatted Contents Note
Chapters
Selected Laws and Rules
PCAOB Auditing Standard No. 5.
Selected Laws and Rules
PCAOB Auditing Standard No. 5.
Summary
Concise examination of the internal controls reporting and attestation mandate of Section 404 of the Sarbanes-Oxley Act. The Guide also examines the standard of the Public Company Accounting Oversight Board (PCAOB) on auditor attestation (Auditing Standard No. 5), the SEC's guidance to management, the COSO framework for internal controls, and best practices relating to internal controls.
Source of Description
Description based on online resource; title from contents screen of Securities - Corporation Law & Governance practice area (Cheetah, viewed October 01, 2019).
Location
www
Linked Resources
Alternate Title
Cheetah.
Language
English
Record Appears in