Finance & Investing · Accounting & Financial Statements
A topic within Accounting & Financial Statements, itself one of 11 topics in that field and part of Finance & Investing.
2 works
Robert H. Montgomery
Codifies the young profession of independent auditing into a coherent method at a moment when an 'auditor' still meant something closer to a bookkeeper checking sums than an independent verifier of a company's accounts.
Public Company Accounting Oversight Board
Directs auditors to scale internal-control testing to where the actual risk of a material misstatement lies, after its predecessor standard was widely criticised for making Sarbanes-Oxley compliance far costlier than the risk it addressed justified.