References in periodicals archive ?
Auditors are increasingly extending the scope of their work to new subject areas such as privacy audits involving the collection and use of private information on commercial Web sites.
Most audit privilege laws have two components: privilege and immunity.
The process of conducting annual financial audits is reviewed by a public accounting firm to confirm that the methods and techniques being employed are effective and that the program follows generally accepted auditing standards applicable to the audit of Federal Reserve Banks.
Frequently, the audit serves as a catalyst to start management dialogue as to where the foundry's marketing program should be going and how to make sure it stays on the right track.
Separates data management functions from audit functions so users with responsibilities for data administration do not control the auditing activity.
To learn more about how internal audit departments are addressing the need for more timely risk and control assurance, PricewaterhouseCoopers conducted its second annual "2006 State of the Internal Audit Profession Study.
Saul Romo, the civilian head of the commission's policy section, provided no explanation why the audits were discontinued other than to say ``workload issues'' came up.
The Not-for-Profit Organizations audit and accounting guide reflects all of the recently issued accounting and auditing standards that affect the industry.
In the HP audit, he noted, the MTC secured agreement from the states that they would abide by the MTC's result, an important part of the audits success from the taxpayer's perspective.
No limitation on selection of audit firm or compensation of same.
Section 104 Inspection of Registered Public Accounting Firms: The PCAOB will conduct an ongoing inspection program to ensure that each registered public accounting firm and associated persons of such firm are in compliance with the SOA, and PCAOB and SEC rules or professional standards for performing audits and issuing audit reports and for related matters revolving issuers.
The Parmalat affair," notes the Bank for International Settlements (BIS) in its 2004 Annual Report, "indicated shortcomings at every possible level: senior management, internal audit, external audit, bank lenders, bond underwriters, rating agencies, investment bank analysts, and the overseers of many of the above.