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The Public Company Accounting Oversight Board (PCAOB) is a non-profit organization that regulates audits of publicly traded companies to minimize audit risk. The PCAOB was established at the same time as the Sarbanes-Oxley Act of 2002 to address the accounting scandals of the late 1990s.
CPA FINANCIAL SERVICES: The audit is the highest level of assurance service that a CPA performs and is intended to provide a user comfort on the accuracy of financial statements.
The primary role of an accountant is to handle a variety of tasks including tax preparation, financial planning and audits.
Steps for conducting a financial audit Understand your goals. ... Decide what to include in your audit. ... Gather and organise your materials. ... Begin data analysis. ... Consider financial security. ... Examine tax reporting status. ... Compile a report.
Like accountants, an auditor can work internally for a specific company or for a third party, such as a public accounting firm, to audit various businesses. Additionally, many auditors are employed by government and regulatory bodies, most notably the Internal Revenue Service (IRS).
A CPA firm can perform three levels of service on a company's financial statements: compilation, review and audit.
Every private limited company must compulsorily get their annual accounts audited each financial year as per the Act and the Companies (Accounts) Rules, 2014.
The audit can be conducted internally by employees of the organization or externally by an outside certified public accountant (CPA) firm.