An examination of Sections 201 and 202 of the Sarbanes-Oxley Act and how they limit auditor independence.
Written in 2009; 1,339 words; 5 sources; APA; $ 44.95
Paper Summary:
This paper discusses auditor independence and disclosure and how they are strengthened by the Security and Exchange Commission (SEC). The paper discusses how, taken together, Sections 201 and 202 of the Sarbanes-Oxley Act in conjunction with Rule 101-3 of AICPA look to define the limits of independence of auditors. It also describes the purpose of the acts, as well as their exclusions.
Table of Contents:
Introduction
Assuring Auditor Independence in Section 201
Evaluating Non-Audit Services In Section 201
Summary
From the Paper:
"In defining Section 201 the SEC looked at factors that could potentially impede the independence of auditing firms. These factors were considered in the context of collusion, conflict of interest and the potential for influencing accounting of financial results to positively influence auditing results (Anandarajan, Kleinman, Palmon, 2008). The SEC considered all non-audit services and centered on nine specific service areas that are considered to be the most potentially damaging and limiting to auditor independence (Gramling, Karapanos, 2008)."
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