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What boards must know about auditors and accountants
Author(s) -
Colbert Janet L.
Publication year - 2006
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20216
Subject(s) - accounting , audit , business , work (physics) , external auditor , internal control , internal audit , engineering , mechanical engineering
Abstract The Sarbanes‐Oxley Act (SOX) requires boards of directors to oversee the work of internal and external auditors. So what must boards really know about professional auditing and accounting designations? How can they assess how competent these professionals are? And when an auditor claims to have SOX expertise, should you believe him? © 2006 Wiley Periodicals, Inc.