New Ideas Regulation, for Improving Standards, and Education

An Analysis of Recent Recommendations

Two major committees were convened in recent years to report on the state of the auditing profession and financial reporting in a post-Sarbanes-Oxley environment. While there is little specific overlap between these 2008 reports, taken together they promote the need for greater disclosure and transparency throughout the process of preparing, auditing, issuing, and interpreting financial statements.

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