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Audit Integrity and Job Protection Act : ウィキペディア英語版 | Audit Integrity and Job Protection Act
The Audit Integrity and Job Protection Act () is a bill that was introduced into the United States House of Representatives during the 113th United States Congress. The bill would "amend the Sarbanes-Oxley Act of 2002 (SOX) to deny the Public Company Accounting Oversight Board any authority to require that audits conducted for a particular issuer of securities in accordance with SOX standards be conducted by specific auditors, or that such audits be conducted for an issuer by different auditors on a rotating basis," according to a summary by the Congressional Research Service.〔 The bill passed the House 321-62 on July 8, 2013. ==Background== In 2011, the Public Company Accounting Oversight Board (PCAOB) asked for public comments on a (concept release ) they made about whether auditor term limits and rotations would actually improve auditor independence.〔 As of June 2013, the PCAOB had not decided whether to move forward with the concept or abandon it.〔
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Audit Integrity and Job Protection Act」の詳細全文を読む
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