The PCAOB was established as a result of the creation of the Sarbanes-Oxley Act of 2002. The board's aim is to protect investors and other stakeholders of public companies by ensuring that the auditor of a company's financial statements has followed a set of strict guidelines.
Investment dictionary. Academic. 2012.
Public Company Accounting Oversight Board — (PCAOB) USA A private, non profit corporation that oversees the auditors of public companies. The Sarbanes Oxley Act of 2002 (SOX) established the PCAOB to set auditing standards, register and inspect accounting firms, and enforce compliance with … Law dictionary
Public Company Accounting Oversight Board — The Public Company Accounting Oversight Board (or PCAOB) is a private sector, non profit corporation created by the Sarbanes–Oxley Act, a 2002 United States federal law, to oversee the auditors of public companies. Its stated purpose is to… … Wikipedia
Public Company Accounting Oversight Board — PCAOB A panel established in 2002 by the *Securities and Exchange Commission (SEC) as a result of the *Sarbanes Oxley Act. The board consists of a five member panel and its duties are centered on the oversight of the external auditing of public… … Auditor's dictionary
PCAOB — Public Company Accounting Oversight Board (PCAOB) USA A private, non profit corporation that oversees the auditors of public companies. The Sarbanes Oxley Act of 2002 (SOX) established the PCAOB to set auditing standards, register and inspect… … Law dictionary
PCAOB — La Public Company Accounting Oversight Board (or PCAOB) est une société créée par la loi américaine Sarbanes Oxley en 2002 afin de superviser les audits des entreprises cotées. Portail des entreprises … Wikipédia en Français
Auditing Standards Board — In the United States, the Auditing Standards Board (ASB) is the senior technical committee designated by the American Institute of Certified Public Accountants (AICPA) to issue auditing, attestation, and quality control statements, standards and… … Wikipedia
American Institute of Certified Public Accountants — The American Institute of Certified Public Accountants (AICPA) is the national, professional association of CPAs in the United States, with more than 330,000 members, including CPAs in business and industry, public practice, government, and… … Wikipedia
Sarbanes-Oxley Act — The Sarbanes Oxley Act of 2002 (USStatute|107|204|116|745|2002|07|30), also known as the Public Company Accounting Reform and Investor Protection Act of 2002 and commonly called SOX or Sarbox; is a United States federal law enacted on July 30,… … Wikipedia
Center for Audit Quality — Infobox Company company name = The Center for Audit Quality company company type = Autonomous member funded non profit foundation = 2007 location = Washington, D.C., USA key people = Cynthia M. Fornelli, Executive Director homepage =… … Wikipedia
SOX — Der Sarbanes Oxley Act of 2002 (auch SOX, SarbOx oder SOA) ist ein US Bundesgesetz, das als Reaktion auf Bilanzskandale von Unternehmen wie Enron oder Worldcom die Verlässlichkeit der Berichterstattung von Unternehmen, die den öffentlichen… … Deutsch Wikipedia
