Role and Function of the Public Company Accounting Oversight Board and Auditing Standard No. 5 an Audit Internal Control Over Financial Reporting that Integrated with an Audit of Financial Statements

17 Pages Posted: 5 Mar 2010

See all articles by Felicia Farrar

Felicia Farrar

affiliation not provided to SSRN

Date Written: March 3, 2010

Abstract

This paper examines the role and function of the Public Company Accounting Oversight Board (PCAOB) noting whether or not it is a constitutional entity as well as how it’s over zealous regulations cause the creation of Auditing Standard No. 5 (AS 5) an Audit Internal Control over Financial Reporting That Integrated with An Audit of Financial Statements.

Keywords: Public Company Accounting Oversight Board (PCAOB), Constitutionality of the PCAOB, Auditing Standards No. 5 (AS 5)

Suggested Citation

Farrar, Felicia, Role and Function of the Public Company Accounting Oversight Board and Auditing Standard No. 5 an Audit Internal Control Over Financial Reporting that Integrated with an Audit of Financial Statements (March 3, 2010). Available at SSRN: https://ssrn.com/abstract=1564410 or http://dx.doi.org/10.2139/ssrn.1564410

Felicia Farrar (Contact Author)

affiliation not provided to SSRN ( email )

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