1。关于section 404: ceo and cfo need to certify the control related to financial reporting are effective and in place. senior management should take personal responsibility on the financial integrity. 这句话就是讲了sox是要干什么的。 2。auditor的责任: assess the control and integrity of financial...
Section 404 of the act which extremely emphasizes oneffectiveness of internal control in order to guarantee the reliability of financial report is the harshest and most controversial part. According to SEC regulations, all non-American issuers are liable to comply with SOX404. In regard of this, ...
SOX Section 404 financial reporting requirements As per Section 13A and 15D of theSecurities Exchange Act of 1934, theSecurities and Exchange Commissionprescribes rules regarding each annual report of a company. To ensure SOXcompliance, such an annual report should contain a report on the company's...
analyseshowⅥAobeySOXSection404,willfocusontheproblems itcounters whenperformthe SOX,t ry t o anal yze and est i mat e the i ssues,such as cost ,IT control and SO on, i t t akes Account Recei vabl e Depart ment as the exampl e t o expl ai n the SOX compl i ance effecti ...
Section 404 of the act which extremely emphasizes on effectiveness of internal control in order to guarantee the reliability of financial report is the harshest and most controversial part. According to SEC regulations, all non-American issuers are liable to comply with SOX404. In regard of this,...
Foster, B., Ornstein, W., & Shastri, T. (2007). Audit costs, material weak- nesses under SOX Section 404. Managerial Auditing Journal, 22(7), 661-673.Foster, B. P., Ornstein, W. & Shastri, T (2007). Audit costs, material weaknesses under SOX Section 404. Managerial Auditing ...
NASDAQ Issuer Survey Sarbanes-Oxley Act of 2002, April 13, 2005 FEI Special Survey on Sarbanes-Oxley Section 404 Implementation Executive Survey, July 2004. 付秀娜,不同公司治理结构模式比较研究,天津市财贸管理干部学院学报,2006年第2期,p12
SOX Section 404: Management Assessment of Internal Controls Section 404 is the most complicated, most contested, and most expensive to implement of all the Sarbanes Oxley Act sections for compliance. All annual financial reports must include an Internal Control Report stating that management is respons...
99–114 SOX Section 404 Material Weakness Disclosures and Audit Fees K. Raghunandan and Dasaratha V. Rama SUMMARY: Section 404 of the Sarbanes-Oxley Act and Auditing Standard No. 2 (PCAOB 2004) require management and the auditor to report on internal controls over ?nancial reporting. Section...
有了中国网通的成功经验,中国企业参照该方法预期将可较好的完成404条款的合规工作。 资料来源和参考文献 中国注册会计师协会,行业发展研究资料——美国萨班斯法案 NASDAQIssuerSurveySarbanes-OxleyActof2002,April13,2005 FEISpecialSurveyonSarbanes-OxleySection404ImplementationExecutiveSurvey, July2004. 付秀娜,不同公司...