Professional Documents
Culture Documents
CH 2 Arens - The CPA Profession
CH 2 Arens - The CPA Profession
CH 2 Arens - The CPA Profession
Chapter 2
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National firms
Tax services
Managers 5-10
Seniors and
In-charge Auditors 2-5
SEC
PCAOB
(Public Company
Accounting
Oversight Board)
3. Adequacy of disclosures
PCAOB GAAS
Public Private
company company
audits audits
PCAOB Code of
and SEC Professional
Conduct
©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley 2 - 35
End of Chapter 2