PCAOB AS # 5 - Aligning with Canada
Found in SOXOn May 24, 2007 the Public Company Accounting Oversight Board (PCAOB) in the United States released Audit Standard #5 (AS 5), which supersedes Audit Standard #2 (AS 2). Read more »
Tags: PCAOB
SOXEntity Level Controls – as outlined in other areas of this web-site, Entity Level Controls (ELC) pertain to the “tone at the top”. Read more » Tags: ELCC-SOX / Bill 198 - Best PracticesFound in SOXThe Sarbanes Oxley Act of 2002 in the United States and its Canadian counterpart Bill-198 has placed a much greater emphasis on internal controls and providing tangible proof to stakeholders that the financial statements and disclosures are correct – by way of documentation of processes / key controls, testing the effectiveness of controls CEO and CFO certifications. Read more » Tags: ELC, Top Down Risk AssessmentSince this is the very first blog posting on the GFS Consulting web-site, I wanted to write about something that matters a great deal to me and a lot of other people, a subject that is top of mind for most CEO’s and CFO’s in Canada – C-SOX (Bill 198) – Canada’s version of the Sarbanes Oxley Act of 2002 (SOX) in the United States. Read more » Tags: C-SOX, GFS Consulting |
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