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SEC will PCAOB-Standard Nr. 2 annehmen

Die SEC hat am 8. 4. 2004 in einer Proposed Rule vorgeschlagen, den vom Public Company Accounting ...

Die SEC hat am 8. 4. 2004 in einer Proposed Rule vorgeschlagen, den vom Public Company Accounting Oversight Board (PCAOB) erarbeiteten Auditing Standard No. 2 "An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements" anzuerkennen. Der Standard wäre für die meisten US-Großunternehmen ab 2005 anzuwenden.

Quelle: FINANZ BETRIEB, 23.04.2004

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