![]() ![]() ![]() ![]() I remain convinced that at least some of the PCAOB's inspection findings related to the audits of internal control over financial reporting are likely indicators of similar problems with management's evaluations of ICFR, and thus potentially also indicative of risk for unidentified material weaknesses I continue to question whether all material weaknesses are being properly identified. For example, in a December 2013 speech, SEC Deputy Chief Accountant Brian Croteau stated:Īs we maintain or increase the intensity of our focus in. Statements by representatives from the Securities and Exchange Commission (SEC) and Public Company Accounting Oversight Board (PCAOB) have emphasized that companies and auditors should increase the attention they give to internal control. ![]()
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