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How the Sarbanes-Oxley Act will impact the audit function
Essay specific features


Written by:
Billy M
Date added:
February 10, 2016
Level:
University
Grade:
A
No of pages / words:
7 / 1844
Was viewed:
4840 times
Rating of current essay:
Essay content:
However, as the revenues from consulting services grew, the audit function became merely a part of a package which accounting firms offered in conjunction with the more lucrative consulting services. As the financial rewards from audits diminished so did the scope and depth of procedures performed. Audits, in recent years, have been reduced to computer based test controls and statistical modeling...
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Audits, in recent years, have been reduced to computer based test controls and statistical modeling. Another development is that junior accountants are often assigned the crucial oversight roles that were traditionally filled by senior partners who are now too busy selling to prospective clients (Frieswick, 2003)...
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