Strayer ACC 574 Assignment 4 Emerging Auditing Issues

Strayer ACC 574 Assignment 4 Emerging Auditing Issues

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ACC 574 Assignment 4 Emerging Auditing Issues (Strayer)

Emerging Auditing Issues

Introduction

From the late 1990’s to the early part of the 2000’s our financial markets underwent an essential shift that lead to a series of fraudulent events involving major organization like the Enron and WorldCom. Events such as fraudulent financial reporting by large firms, has progressed to one of the greatest financial crises in the United States pre-2002 before the development and endorsement of the Sarbanes-Oxley Law of 2002 by the United Statescongress. The SOX was created to stop and discourage future accounting schemes, shield investors and enhance confidence in public corporation financial accounting reporting and make certain of confidence in the United States stock markets (Agrawal & Chadhia, 2005). The Public Company Accounting Oversight Board (PCAOB) was formed by the Sarbanes-Oxley Act of 
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