Detail Don't Run The Risk   Oleh:  Jones, Lucian C. ; Keaveney, Thomas ; Ivancevich, Susan Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 194 no. 6 (Dec. 2002), page 47-52. Topik: risks; run; risk Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.15 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Recent disclosures of faulty practices at Enron and WorldCom have put CPA conduct under a microscope. They have led, too, to the 2002 passage of the Sarbanes - Oxley Act, with its sweeping changes to the U. S. financial reporting system and restrictions on services a CPA may provide to audit clients. Nevertheless, changes in auditor independence rules in 2001 gave CPA s more freedom in managing their personal stock portfolios to buy and sell securities issued by their firm’s clients. The changes increased the risk that CPA s and their firms might inadvertently violate laws prohibiting insider trading unless they have careful procedures in place to avoid that possibility. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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