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| Item | Resource/Description | Posted |
|---|
 | Scaling of Audit for Sarbanes Oxley Act: PCAOB’s AS 5 - Expectations & Guidance
Public Company Accounting Oversight Board (PCAOB) is a major ‘watch-dog’ body established under Sarbanes-Oxley Act. It establishes auditing standards for auditors of public companies and monitors quality of their work.
May-2008 is the first anniversary of release of PCAOB’s new standard (AS5) for auditing of Internal Controls over Financial Reporting of the public companies. AS5 replaces the earlier AS2 standard, which was heavily criticized for being rigid and causing lot of unnecessary work and cost for companies; especially for small companies. | 05.10.08 |
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