Abstract
The American Institute of Certified Public Accountants held its annual Current Securities and Exchange Commission and Public Company Accounting Oversight Board Conference on December 7–9, 2009. As auditors deal with various client accounting issues, and serve as gatekeepers in the whole financial reporting process, the topics presented at the conference serve as reminders for smart auditors—who incorporate them into their audit plans. The authors provide an overview of the issues and challenges discussed at the conference.
Original language | English |
---|---|
Pages (from-to) | 31-41 |
Number of pages | 11 |
Journal | Journal of Corporate Accounting and Finance |
Volume | 21 |
Issue number | 4 |
DOIs | |
State | Published - May 1 2010 |