Accounting 478
Spring 2008
Student Learning Objectives
Chapter 2
Upon the successful completion of Chapter 2, the participant should be able to
1. Describe the nature of CPA firms, what they do, and their structure
2. Understnd the role of the Public Company Accounting Oversight Board and the effects of the Sarbanes-Oxley Act on the CPA profession
3. Identify and summarize the generally accepted auditing standards
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