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- Title
How Sarbanes-Oxley Should be Used to Expose the Secrets of Discretion, Judgment, and Materiality of the Auditor's Report.
- Authors
Acevedo, Arthur
- Abstract
The article focuses on the discretion, judgment and materiality of the auditor's report under the Sarbanes-Oxley Act in the U.S. It examines the legal and regulatory framework within which the audit profession works as well as the history of the audit profession and the evolution of the audit opinion. It also explores the applicable case law and the development of legal standards affecting the auditor. It recommends that aggressive action should be taken by the Congress to prevent further abuses in financial reporting by corporate management and the audit profession.
- Subjects
UNITED States; AUDITORS' reports; AUDITING; FINANCIAL statements; CORPORATION reports; ACCOUNTING laws
- Publication
DePaul Business & Commercial Law Journal, 2005, Vol 4, Issue 1, p1
- ISSN
1542-2763
- Publication type
Article