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- Waste Management Inc. Selects Ernst & Young LLP As Its External Auditor
- Business Editors
- Research articles 2002-03-22
- NUI Corporation Names PricewaterhouseCoopers as Its External Auditor and Deloitte & Touche as Internal Auditor
- Business Editors
- Research articles 2002-05-21
- Cummins Inc. Holds Annual Meeting; Announces Appointment of PricewaterhouseCoopers LLP as New External Auditor
- Business Editors
- Research articles 2002-04-02
- Operationalizing SAS 65: a decision aid approach. (Statement of Accounting Standard; evaluating internal auditors)
- As a result of the adoption of SAS 65 in 1991, external auditors are encouraged to make explicit use of internal audit departmental resources in an audit when the department meets certain standards. This article provides a list of criteria designed as a dAs a result of the adoption of...
- Research articles 1997-10-01
- More Than Just Audit?: Indicators of Extended Values of the External Auditor to Financial Managers
- This paper consists of the results from an exploratory investigation into 'The Value of the external auditor specifically to audit clients' executive, financial managers. The aim was to identify whether financial managers perceived costs and benefits from the audit process other than those directly related to the statutory or external...
- White papers 2005-03-11
- The New Finance-Auditor Dynamic
- The relationship between external auditors and the finance functions of public companies has undergone a sea change since the passage of the Sarbanes-Oxley Act three years ago, the accompanying formation of the Public Company Accounting Oversight Board PCAOB and the transfer of auditing oversight from management to the board's audit...
- White papers 2005-09-01
- Sarbanes-Oxley: The Case for Independent Internal Audit and COSO-Based Internal Controls
- In setting definitions for not only the reality, but also for the appearance of external auditor independence, the Sarbanes-Oxley Act of 2002 established stricter financial and non-financial disclosures, reporting guidelines and additional public oversight, as well as guidelines and expectations for executive management, the Audit Committee and external auditors. What...
- White papers
- The Changing Sarbanes-Oxley Environment for Small- and Medium-Sized Companies: Steps to Take Now
- Since the introduction of Sarbanes-Oxley, leaders of small- to medium-sized public companies have felt the twin pressures of a more complex regulatory environment and a decline in the ability to leverage their external auditors to respond to these changes. It appears external auditors are not planning major changes to their...
- White papers 2005-08-02
- Sarbanes-Oxley Consulting, Systems Integration Services: Selecting The Right Partner For The Right Job
- Researches indicate public companies are seeking external help for compliance of the provisions of the Sarbanes-Oxley Act. As a result, large public companies hire consultants in addition to an independent external auditor. The companies also engage an accounting firm or Systems Integrator for the Sarbanes-Oxley Act compliance. The paper discusses...
- White papers 2004-01-29
- Sarbanes-Oxley Act: Hidden Shoals for the Unwary
- The article takes readers on a tour of some of the nastier "shoals" capable of causing considerable harm to unwary companies that must comply with the US Sarbanes-Oxley Act of 2002 SOX, and in particular sections 302 and 404 of the law. SOX, which sets some of the toughest corporate...
- White papers 2003-11-01
- Corporate Audit Committees: An Approach to Continuous Improvement
- Audit committees today are faced with the sizable task of overseeing both the auditing and financial reporting processes. The final rules of the SEC, national stock exchanges, and the AICPA's Auditing Standards Board cover corporate governance of audit committees, including independence, qualifications, charters, external auditor involvement, and reports. It remains...
- White papers 2002-07-01
Additional Resources
- Outsourced Internal Audit Services and the Perception of Auditor Independence
- The appearance of independence is an important facet of the regulation of auditor independence. The authors conducted a research study to gauge how some financial statement users—loan officers—view and make decisions based on loan proposals that present various types of relationships between the applicant, the auditor that performs the external...
- White papers 2003-01-01
- Sarbanes-Oxley Act of 2002 (Pl 107-204) and Impact on the IT Auditor
- The world of financial auditing has changed dramatically during the past decade and continues to change rapidly as more and more companies rely on information technology to achieve their business objectives. Certainly, the passage of the Sarbanes-Oxley Act of 2002 (Public Law 107-204) have a major impact on the internal...
- White papers 2003-11-04
- Allied Irish Banks PLC drops PricewaterhouseCoopers as its external
- Allied Irish Banks PLC is dropping accounting giant PricewaterhouseCoopers as its external auditors because of the scandal at Baltimore-based subsidiary Allfirst. Ireland's largest bank said it would seek a new external auditor as part of wider efforts to restore public confidence in Allfirst, where a lone dealer has been accused...
- Research articles 2002-04-25
- Sarbanes-Oxley Compliance: How to Survive (and Win)
- Thanks to new regulations, Sarbox compliance has become a lot less costly and more efficient. Here's how to use it to your best advantage. Create a Controls-Friendly Culture From the Top Goal: Lay the...
- Articles 2008-02-26
- Heartland CEO gets a smackdown after his CSO interview
- If you are reading this, you probably know about Heartland Payment Systems??and the credit card system breach they suffered in late '08 - early '09.?? There a lot of details to be found, so I won't rehash it all.?? So let's just focus on one point: Heartland had been declared...
- News items 2009-08-13
- BSQUARE Schedules Fourth Quarter Earnings Release and Conference Call
- BSQUARE Corporation (NASDAQ: BSQR) today announced that it plans to release its financial results for the fourth quarter and year ended December 31, 2004 after the close of regular market trading on March 3, 2005, upon completion of procedures by the company's external auditor. Availability of the company's external...
- Research articles 2005-01-21
- Good Internal Controls and Auditor Independence
- Auditor independence, or the perceived lack thereof, is a major focus of the Sarbanes-Oxley Act. Many have suggested that auditor independence has been impaired because outside auditors are hired and paid by the company. This act is a positive step and should improve auditor independence as long as audit committees...
- White papers 2002-10-01
- Current Developments for Audit Committees 2003
- Boards' and audit committees' expanding responsibilities pose significant challenge for directors. They already are finding that concerns about time commitments, liability, and reputation are making recruiting new members increasingly difficult. Audit committee members look at the breadth of their new responsibilities, questioning whether their plates are too full, and whether...
- White papers 2003-01-01
- Internal Auditor's Role in Corporate Governance
- With increasing attention to financial reporting ¯ by legislators, regulators, security analysts, institutional investors, and others ¯ the roles of boards of directors, audit committees, corporate management, and external and internal auditors are changing. The relationships between these entities are being reshaped by legislation and regulations. This articles begins the...
- White papers 2003-01-01
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