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The oversight of the audit profession

The oversight of the audit profession

Ecaterina Volosin

21,82 €
IVA incluido
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Editorial:
GRIN Verlag
Año de edición:
2008
Materia
Empresa y gestión
ISBN:
9783640192304
21,82 €
IVA incluido
Disponible

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Sobre IBD

Seminar paper from the year 2007 in the subject Business economics - Miscellaneous, grade: 1,0, University of Glamorgan (Business School), course: International Accounting & Audit, language: English, abstract: This paper provides an overview of the current regulatory frameworks for financial reportingand auditing in the UK, US and Germany. During the last years these frameworks werenoticeably changed. These changes arose especially from political interest in accountingregulation following the Enron collapse. The main change in the US was the introduction ofthe Sarbanes-Oxley Act containing strict regulations for auditors, including theirresponsibilities and services. It also contains a list of prohibited audit activities, the so-called'non-audit' services. The main feature of the Act was the creation of an oversight board toregulate and control auditors of public companies. Thus the 'Public Company AccountingOversight Board' was established. The PCAOB is a private-sector non-profit overseer,supervised by the US Securities Exchange Commission (SEC) which regulates basicallyanything related to the securities market.Following the collapse of Enron and the turbulence in the UK markets that followed, a reviewof financial regulation in the UK was ordered, covering for example auditor independence,corporate governance, financial reporting and auditing standards and accountability of auditfirms. In order to restore credibility in UK accounting the Financial Reporting Council (FRC),an independent private sector body funded by the accountancy profession, was set up. TheFRC has several subsidiary bodies, including the Professional Oversight Board (POB)providing independent oversight of the regulation of the auditing profession.The German Auditor Oversight Commission (AOC) was established according to the AuditorOversight Law. It is in charge of the public oversight of all activities of the German Chamberof Public Accountants (WPK) with respect to statut

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