 ... INTERNAL CONTROL EVALUATION AND REPORTING— With respect to the internal control assessment required by subsection (a), each registered public accounting firm that prepares or issues the audit report for the issuer shall attest to, and report on,...  Brink's Modern Internal Auditing - Page 123by Robert R. Moeller - 2005 - 816 pagesLimited preview - About this book
 | United States - Business & Economics - 2003 - 946 pages
...for the issuer shall attest to, and report on, the assessment made by the management of the issuer. An attestation made under this subsection shall be...shall not be the subject of a separate engagement. SEC. 405. [15 USC 7263] EXEMPTION. Nothing in section 401, 402, or 404, the amendments made by those... | |
 | Robert R. Moeller - Business & Economics - 2004 - 336 pages
...firm, external auditors, that issued the supporting audit report is required to review and attest to the process that led to management's assessment of...subject of a separate engagement. Simply put, management now is required to report on the quality of its internal controls, and the public accounting firm responsible... | |
 | Anne M. Marchetti - Business & Economics - 2005 - 256 pages
...shall attest to, and report on, the assessment made by the management of the issuer" and that such "attestation made under this subsection shall be made...attestation shall not be the subject of a separate engagement."10 Section 404 requires more than Section 302 compliance by requiring the issuer's registered... | |
 | Lawrence Bernstein, C. M. Yuhas - Computers - 2005 - 437 pages
...the assessment made by the management of the issuer. An attestation made under this section shall be in accordance with standards for attestation engagements issued or adopted by the Board. An attestation engagement shall not be the subject of a separate engagement. The language in the report... | |
 | Thomas Porter, CISSP, CCNP, CCDA, CCS - Computers - 2006 - 500 pages
...for the issuer shall attest to, and report on, the assessment made by the management of the issuer. An attestation made under this subsection shall be...shall not be the subject of a separate engagement. Now, if you've been part of an internal "SOX audit" you may be saying to yourself, "So where does it... | |
 | Jane A. Bullock, George D. Haddow - Political Science - 2006 - 672 pages
...for the issuer shall attest to, and report on, the assessment made by the management of the issuer. An attestation made under this subsection shall be...shall not be the subject of a separate engagement. Source: Sarbanes Oxley Act of 2002, http://thomas. loc.gov/cgi-bin/query /F?cl07:6:./temp/~cl07X5G... | |
 | Susan M. Switzer - Business & Economics - 2007 - 208 pages
...for the issuer shall attest to, and report on, the assessment made by the management of the issuer. An attestation made under this subsection shall be...shall not be the subject of a separate engagement. PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD Selections from Bylaws and Rules — Standards — AS2 Auditor's... | |
 | Markus Nassen - 2007 - 141 pages
...for the issuer shall attest to, and report on, the assessment made by the management of the issuer. An attestation made under this subsection shall be...shall not be the subject of a separate engagement. SEC. 405. EXEMPTION. Nothing in section 401, 402, or 404, the amendments made by those sections, or... | |
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