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Keywords: SOX404(b)
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Journal Articles
Current Issues in Auditing (2021) 15 (2): A1–A8.
Published: 22 January 2021
... likely prefers overassessment within a certain acceptable range. Chairman McDonough of the PCAOB commented: SOX404(b) internal control attestation credence goods exemptions small firm Since its adoption in 2002, many stakeholders have questioned the reasonableness (and fairness...