《management企业管理类英文版PPT课件3).pptVIP

Roundtable Feedback (4/13/05) The cost of Section 404 compliance was the primary concern raised at the Roundtable. Top reasons per participants: 1) Companies and their auditors did not sufficiently focus their efforts on higher risk areas of internal control over financial reporting; 2) Auditors did not use the work of others sufficiently or fully integrate the audit of internal control with the audit of the financial statements; 3) Auditors are often less willing than they were previously to provide guidance to clients on accounting issues for fear of compromising independence or triggering a