"33 Act", "34 Act", Consumer Protection Act, Dodd Frank Act, Exchange Act, PCAOB, Rule 10b-5, Sarbanes-Oxley Act, Section 10b, Securities Act

finra, investment banks, Investments, regulation, Sarbanes-Oxley Act

advisability of disclosure, auditor concerns, client attorneys, contingent liabilities, dual dating, likelihood of occurrence, management representation letter, presentation and disclosure of audit objectives, Sarbanes-Oxley Act, subsequent events review

audit documentation, audit file contents and organization, current files, financial statements, permanent files, Sarbanes-Oxley Act, supporting schedules, technology

consistent application of GAAP, departure from promulgated principle, emphasis of matter, explanatory, internal control over financial reporting, non-public, reports involving other auditors, Sarbanes-Oxley Act, standard unqualified audit report, substantial doubt, US public company

AICPA, Certified Public Accounting Firms, establishing standards and rules, GC, general corporation, general partnership, GP, limited liability company, limited liability partnership, LLC, LLP, organizational structure, PC, PCAOB, professional corporation, proprietorship, Sarbanes-Oxley Act, securities and exchange commission