Premuroso, Ronald F.; Houmes, Robert - In: International Journal of Accounting and Information … 20 (2012), pp. 26-48
PPurpose – The purpose of this paper is to teach students the fundamental and most critical aspects of performing a financial statement risk assessment, a skill vital to help ensure both auditor and public-company compliance with guidance found in the Sarbanes-Oxley Act of 2002 (SOX), the...