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Glossary of Computer Terms (5C) ****************************
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*********************** Updated:05/16/2008 Copyright © 1996-2008 Management Systems Consulting, Inc. |
On June 18, 2004, the Public Company Accounting Oversight Board announced that its Auditing Standard No. 2, “ An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements,” had been approved by the Securities and Exchange Commission. This standard is the standard on attestation engagements referred to in Section 404(b) as well as Section 103(a)(2)(A) of the Sarbanes-Oxley Act of 2002. It addresses both the work that is required to audit internal control over financial reporting and the relationship of that audit to the audit of the financial statements. Please refer to: Evaluating Control Deficiencies under PCAOB Auditing Standard No 2.
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