REFERENCES
Advisory Committee on the Auditing Profession (ACAP)
.
2008
. Final Report of the Advisory Committee on the Auditing Profession to the U.S. Department of the Treasury. October 6. Available at:
http://www.treas.gov/offices/domestic-finance/acap/docs/final-report.pdf
.European Commission (EC)
.
2006
. Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council directives 78/660/EEC and 83/349/EEC and repealing Council directive 84/253/EE
. Official Journal of the European Union 49 (June 9): L157/87–L157/107
.Public Company Accounting Oversight Board (PCAOB)
.
2008
. Rules on Periodic Reporting by Registered Public Accounting Firms. PCAOB Release No. 2008-004
. Available at:
http://www.pcaobus.org/Rules/Rulemaking/Docket019/2008-06-10_Release_No_2008-004.pdf
.Public Company Accounting Oversight Board (PCAOB)
.
2009
. Concept Release on Requiring the Engagement Partner to Sign the Audit Report. PCAOB Release No. 2009-005
. Available at:
http://www.pcaobus.org/Rules/Rulemaking/Docket029/2009-07-28_Release_No_2009-005.pdf
.
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American Accounting Association
2010