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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.

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