ACC 490 Week 1 DQ 2 .pdf
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ACC 490 Week 1 DQ 2
The Sarbanes-Oxley Act of 2002 has been described as the most
far-reaching legislation affecting business since the passage of
the 1933 Securities Act. What are the specific portions of the
legislation that affect the external audit profession, and how do
they affect the profession? How does the legislation affect the
internal audit profession? What are some activities that are
implied in the legislation, as well as activities that will likely
emerge as companies implement various provisions of the act?
Do you believe the legislation enhances the power and prestige
of the audit profession, or alternatively, does it decrease both
the power and prestige of the profession? Explain.
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