Overview Review the Student Guide to the Sarbanes-Oxley Act from Week 1, and other current activity or trends related to SOX compliance and implementation for publicly traded companies. Instructions Write a 5–7 page paper in which you: Assess the sections of SOX, indicating the sections believed to have the most impact on companies. Provide support for the rationale. Assess the sections of SOX, indicating those sections that have the greatest impact on the external auditor. Provide support for the rationale. Evaluate the external auditors’ response options requesting the external auditor to limit testing and the scope of an audit engagement by giving consideration to the ethical requirements and the auditor’s responsibility imposed by the Public Company Accounting Oversight Board (PCAOB). Recommend that based option providing a justification for the recommendation. Evaluate the cost/benefit ratio for most companies required to comply with SOX. Indicate whether the benefits are equivalent to the cost for minimizing the risk of accounting fraud. Provide support for the analysis. Use at least three quality resources in this assignment. Note: Wikipedia and similar websites do not qualify as quality resources. This course requires the use of Strayer Writing Standards. For assistance and information, please refer to the Strayer Writing Standards link in the left-hand menu of your course. Check with your professor for any additional instructions. The specific course learning outcome associated with this assignment is: Assess the internal and external impact of the Sarbanes-Oxley Act (SOX) on companies and auditors, including ethical and financial considerations.
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