Auditor Rotation: The PCAOB Considers a New Direction
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چکیده
منابع مشابه
Auditor tenure and rotation
There has been a long-standing debate as to the relative merits of mandatory auditor rotation. In the United States (US), Section 203 of the Sarbanes-Oxley Act (2002) (SOX) requires rotation of the lead engagement partner and the concurring review partner at least once every five years. Section 207 also requires a study on the potential effects of mandatory audit firm rotation. After conducting...
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What role does dynamic information play in object recognition? To address this question, we probed observers' memory for novel objects rotating in depth. Irrespective of object discriminability, performance was affected by an object's rotation direction. This effect was obtained despite the same shape information and views being shown for different rotation directions. This direction effect was...
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There have been a number of theoretical studies devoted to the notion of sublanguage Further more there are some successful natural language processing systems which have explicitly or im plicitly utilized sublanguage restrictions How ever two big problems are still unsolved to utilize the sublanguage notion automatic de nition and dynamic identi cation of a text to sublan guage and automatic l...
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ژورنال
عنوان ژورنال: Current Issues in Auditing
سال: 2011
ISSN: 1936-1270
DOI: 10.2308/ciia-50100