La Public Company Accounting Oversight Board (or PCAOB) est une société créée par la loi américaine Sarbanes-Oxley en 2002 afin de superviser les audits des entreprises cotées.
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PCAOB — Public Company Accounting Oversight Board (PCAOB) USA A private, non profit corporation that oversees the auditors of public companies. The Sarbanes Oxley Act of 2002 (SOX) established the PCAOB to set auditing standards, register and inspect… … Law dictionary
Public Company Accounting Oversight Board - PCAOB — A non profit organization that regulates auditors of publicly traded companies. The PCAOB was established as a result of the creation of the Sarbanes Oxley Act of 2002. The board s aim is to protect investors and other stakeholders of public… … Investment dictionary
Public Company Accounting Oversight Board — PCAOB A panel established in 2002 by the *Securities and Exchange Commission (SEC) as a result of the *Sarbanes Oxley Act. The board consists of a five member panel and its duties are centered on the oversight of the external auditing of public… … Auditor's dictionary
Public Company Accounting Oversight Board — The Public Company Accounting Oversight Board (or PCAOB) is a private sector, non profit corporation created by the Sarbanes–Oxley Act, a 2002 United States federal law, to oversee the auditors of public companies. Its stated purpose is to… … Wikipedia
SOX 404 top-down risk assessment — In financial auditing of public companies in the United States, SOX 404 top down risk assessment (TDRA) is a financial risk assessment performed to comply with Section 404 of the Sarbanes Oxley Act of 2002 (SOX 404). The term is used by the U.S.… … Wikipedia
Sarbanes-Oxley Act — The Sarbanes Oxley Act of 2002 (USStatute|107|204|116|745|2002|07|30), also known as the Public Company Accounting Reform and Investor Protection Act of 2002 and commonly called SOX or Sarbox; is a United States federal law enacted on July 30,… … Wikipedia
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Internal control — In accounting and organizational theory, Internal control is defined as a process effected by an organization s structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific… … Wikipedia
Auditing Standards Board — In the United States, the Auditing Standards Board (ASB) is the senior technical committee designated by the American Institute of Certified Public Accountants (AICPA) to issue auditing, attestation, and quality control statements, standards and… … Wikipedia
