About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

4 Fla. St. U. Bus. Rev. 233 (2004-2005)
Sarbanes-Oxley Act of 2002: The Future of the Audit

handle is hein.journals/fsubr4 and id is 243 raw text is: SARBANES-OXLEY ACT OF 2002:
THE FUTURE OF THE AUDIT
AMY L. COMER
I. INTRODUCTION       ..........................................234
II. SARBANES-OXLEY ACT OF 2002     ............    ........235
A. Public Company Accounting Oversight Board ...............235
B. Consulting Services    .........................237
C. Internal Control Reports  ......................239
D. Special Purpose Entities........................240
E. Audit Firms ..    ..............................242
III. AUDITOR LIABILITY    ......................................245
A. Types of Liability..  ..........................246
B. The Big 8, 7, 6, 5, 4. .................    .........250
1. Laventhol & Horwath    .....................250
2. Coopers & Lybrand     .......................251
3. Arthur Andersen    .........................254
IV. LOOK INTO THE CRYSTAL BALL     ...................256
V. CONCLUSION..        ..........................................260

* Amy Comer is a graduate of Florida State University College of Law, class of 2003.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing nearly 3,000 academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline with pricing starting as low as $29.95

Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most