(b) The Sarbanes－Oxley Act contains provisions for the attestation (verification
2021-04-25
(b) The Sarbanes-Oxley Act contains provisions for the attestation (verification) and reporting to shareholders of
internal controls over financial reporting.
Required:
Describe the typical contents of an external report on internal controls. (8 marks)
正确答案：(b) Internal control statementThe United States Securities and Exchange Commission (SEC) guidelines are to disclose in the annual report as follows:A statement of management’s responsibility for establishing and maintaining adequate internal control over
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