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Guide to Internal Controls under Sarbanes Oxley 404, 2nd Edition (bilingual)

Guide to Internal Controls under Sarbanes Oxley 404, 2nd Edition (bilingual)

Author: CCH Editors
Publisher: CCH Hong Kong
ISBN: 9789881794994
Published In: May 2009
Format: Paperback
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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This guide provides critical and practical analysis on the three components of internal control over financial reporting: Section 404, the SEC rules and guidance implementing the state, the PCAOB’s auditing standard, so as to help the professionals design and assess their internal controls procedures more effectively and comply with the related internal controls requirements under Sarbanes-Oxley more accurately.

Authoritative comments and analysis on internal control from American experts
Selected and useful appendix, including laws and rules on internal control under Sarbanes-Oxley and, complete text of PCAOB Auditing Standard No.5 - Written in an easy-to-read format and with well-structured content
With the bilingual language arrangement, and the fluent and professional translation - Well-structured index and legislation finding list

1. Overview
2. Management report on internal controls
3. Internal control over financial reporting
4. Suitable framework
5. Auditor attestation
6. Control deficiency and material weakness
7. Performing an internal control audit
8. Using work of others
9. Forming opinion on control effectiveness
10. Relationship of control audit to financial audit
11. Reporting on internal controls
12. Auditors’ duties regarding Section 302 certification
13. Appendix A: Selected laws and rules
14. Appendix B: PCAOB Auditing standard No.5

James Hamilton is a Principal Analyst at Wolters Kluwer Law & Business, a leading provider of corporate and securities information. Other works by Hamilton include the popular Sarbanes – Oxley Act Manual: A Handbook for the Act and SEC Rules, the guidebook Responsibilities of Corporate Officers and Directors under Federal Securities Law, and Information Corporate Disclosure under Federal Securities Law etc.

Peter Rasmussen, J.D. Peter Rasmussen is a principal contributor to the industry-standard publication, CCH Federal Securities Law Reporter and is also co-author of several books on federal securities law, including: Responsibilities of Corporate Officers and Directors under Federal Securities Law and Guide to Section 16: Insider Reporting and Short-Swing Trading Liability. Factsheet