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Internal Controls in the Crosshairs: What the PCAOB's Inspection Results Mean for Your Company

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Authors

Joseph Howell, Thomas Ray

Key Takeaways

  • Actions audit firms have taken as a result of PCAOB scrutiny
  • How the SEC has increased its focus on ICFR
  • The importance of accurate documentation and a top-down, risk-based approach
  • Primary causes and a solution for a lack of quality evidence

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