CPAs and Audit Reports: Effects of Savbanes-Oxley, role of AICPA, auditing standards, importance of reports, impact to stakeholdersExamine the effects of the Sarbanes-Oxley Act on the CPA profession, including both positive and negative effects.Examine the role of the American Institute of Certified Public Accountants, including its influence and limitations.Analyze the 10 generally accepted auditing standards. Illustrate the use of two standards with an example.Examine the purpose and importance of audit reports.Determine the stakeholders impacted by audit reports. Analyze the impact of audit reports for each category of stakeholders.Analyze conditions requiring a departure and their impact on audit reports and stakeholders..
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