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- Title
Auditors and risk: Eight new standards.
- Authors
Bettinghaus, Bruce; Lindquist, Stanton C.
- Abstract
On December 23, 2010, the Securities and Exchange Commission approved eight new Auditing Standards of the Public Company Accounting Oversight Board. These standards all focus on the auditor's assessment of and responses to risk in an audit. The authors of this article explain that while the eight standards are primarily fresh codification of existing interim standards, they make a few substantive changes as well. However, not everyone believes the new standards are an improvement. © 2011 Wiley Periodicals, Inc.
- Subjects
UNITED States. Securities &; Exchange Commission; PUBLIC Co. Accounting Oversight Board; PUBLIC companies
- Publication
Journal of Corporate Accounting & Finance (Wiley), 2011, Vol 22, Issue 4, p31
- ISSN
1044-8136
- Publication type
Article
- DOI
10.1002/jcaf.20687