ACC-117: Internal & External Audits

From the SEC, an outline of the mandates of the Sarbanes-Oxley Act of 2002.

Includes Auditing Standards, and Interim Standards, that have been adopted by the Board and approved by the SEC.

Serves the global audit community as the primary communications resource with an online digital network where auditors share resources, tools, and experiences including audit work programs and other audit documentation.

Website includes information on standards & guidance, publications, certifications & qualifications, learning & events, membership and services.

The PCAOB is a nonprofit corporation created by the Sarbanes–Oxley Act of 2002 and establishes auditing and related professional practice standards for registered public accounting firms to follow in the preparation and issuance of audit reports.

A pdf of the act from 2002.

Includes pre-clarity Statements on Auditing Standards (SASs) which are archived for reference purposes only