Exam 2 Word List (4 6 7 SAS99)

Exam 2 Word List (4 6 7 SAS99) - Exam 2 Word List...

Info iconThis preview shows pages 1–2. Sign up to view the full content.

View Full Document Right Arrow Icon
Sarbanes-Oxley Public Company Accounting Oversight Board (PCAOB) Audit Committee Non-managing director Prohibited non-audit services Partner rotation Second partner review Revolving door Workpaper retention Document destruction Whistleblower protection Insider trading Management’s assessment of internal control structure CEO and CFO certifications Code of Ethics Stock option compensation Pro-forma financial statements Ethics Professional Ethics Principles Rules of conduct Independence Independence in mental attitude Independence in appearance Integrity and Objectivity General Standards Compliance with standards Accounting principles Confidential client information Contingent fees Acts discreditable Responsibilities SAS No. 1 Plan and Perform Reasonable Assurance Free of material misstatement Whether due to error or fraud Errors Fraud SAS No. 99 Fraudulent Financial Reporting Misappropriation of Assets Professional Skepticism Due professional care Fraud Triangle Pressure/Incentive
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Image of page 2
This is the end of the preview. Sign up to access the rest of the document.

Page1 / 3

Exam 2 Word List (4 6 7 SAS99) - Exam 2 Word List...

This preview shows document pages 1 - 2. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online