Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the COSO request for comments on Internal Control over External Financial Reporting: Compendium of Approaches and Examples
| dc.contributor.author | Kitching, Karen | |
| dc.contributor.author | Pevzner, Mikhail | |
| dc.contributor.author | Stephens, Nathaniel M | |
| dc.date.accessioned | 2017-06-27T20:08:38Z | |
| dc.date.available | 2017-06-27T20:08:38Z | |
| dc.date.issued | 2013 | |
| dc.description.abstract | On September 18, 2012, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) solicited public comments on its exposure draft of the document entitled Internal Control over External Financial Reporting: Compendium of Approaches and Examples (Compendium). According to COSO's press release, the Compendium is part of its project to update the Internal Control-Integrated Framework (Framework) and is meant to "assist users when applying the Framework to external financial reporting objectives." The 63-day comment period ended on November 20, 2012. This commentary summarizes the contributors' views on this exposure draft (the exposure draft and other related information can be accessed at: http://www.pwc.com/us/en/cfodirect/publications/in-brief/2012-43-coso-releases-internal-control-compendium-for-public. jhtml and the associated updated Framework. Comments are separated into two sections: general comments, and comments in response to specific questions posed by COSO inits request for feedback. | en_US |
| dc.description.uri | http://aaapubs.org/doi/pdf/10.2308/ciia-50475 | en_US |
| dc.format.extent | 4 pages | en_US |
| dc.genre | journal articles | en_US |
| dc.identifier | doi:10.13016/M26Q1SH0C | |
| dc.identifier.citation | Kitching, K., M. Pevzner, and N. Stephens (2013). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the COSO request for comments on Internal Control over External Financial Reporting: Compendium of Approaches and Examples. Current Issues in Auditing, 7(1), C30-C33 | en_US |
| dc.identifier.uri | 10.2308/ciia-50475 | |
| dc.identifier.uri | http://hdl.handle.net/11603/4234 | |
| dc.language.iso | en_US | en_US |
| dc.publisher | American Accounting Association | en_US |
| dc.relation.isAvailableAt | University of Baltimore | |
| dc.title | Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the COSO request for comments on Internal Control over External Financial Reporting: Compendium of Approaches and Examples | en_US |
| dc.type | Text | en_US |