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Understanding Sarbane-Oxley Act of 2002: Impacting the Accounting Profession
Mark S Beasley, North Carolina State University
Randal J Elder, Syracuse University

ISBN-10: 0131855263
ISBN-13: 9780131855267

Publisher: Prentice Hall
Copyright: 2005
Format: Paper; 56 pp
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Table of Contents

Understanding Sarbane-Oxley Act of 2002: Impacting the Accounting Profession
Mark S Beasley,North Carolina State University
Randal J Elder,Syracuse University
ISBN-10: 0131855263


Introduction 2

Changes In The Regulatory Environment 3

Auditor Independence 7

Changes In The Cpa Profession 9

Corporate Responsibility 13

Reports On Public Company Internal Control 17

Other Financial Disclosures 25

Sas No. 99, Consideration Of Fraud In A Financial Statement Audit 28

Conclusion 35

Assignment Material 36

Appendix: Summary Of Key Provisions Of The Sarbanes-Oxley Act 40

For Accounting Information Systems


For Principles of Accounting I and II


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