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Team1 so xpresentation
Accounting Standard
Chapter 4 Professional Ethics Code of Ethics. Presentation Outline I.The AICPA Code of Professional Conduct II.The Sarbanes-Oxley Act and Independence.
Introduction Enron and other corporate scandals resulted in the demise of Andersen and passage of the Sarbanes-Oxley Act The Act establishes the Public.
Learning Objectives LO1 Explain the practical importance of professional ethics in audit decision making. LO2 Analyze whether a PA’s conduct conforms to.
Chapter 1 An Introduction to Auditing Auditing and Assurance Services: Understanding the Integrated Audit First Edition Karen L. Hooks Prepared by Richard.
Corporate Governance - USA Sarbanes-Oxley Act “SOX” Lecture 15&16 By Abdur Rashid Mirza University of Lahore.
Background A number of major corporate and accounting scandals – Enron, Tyco International, Adelphia, Peregrine Systems and WorldCom – Boardroom failure.
SOURCES OF ACCOUNTING REGULATIONS Companies Legislation : Companies Act 1956(Companies Amendment Act 2002) Stock Exchange Listing Requirement (SEBI.
Learning Objectives
Competitive pressure, audit quality and industry specialization Wieteke Numan (KU Leuven) Marleen Willekens (KU Leuven) University of Oklahoma Price College.
