Essay: The Accounting and Auditing Professions

Essay: The Accounting and Auditing Professions
June 8, 2011 Comments Off on Essay: The Accounting and Auditing Professions Academic Papers on Business Studies,Sample Academic Papers admin

Sample Essay

The accounting and auditing professions have been shaken by the Enron collapse and the resulting ban from auditing public companies. There has therefore been a great need to alter the auditing process to enhance the accuracy of the obtained data of change the professional, which has yielded next-to-nothing results (Salaman & Storey, 2005). Congress has reacted to the events with the passage of SOX, aimed at preventing another Enron scandal.

To make the stock offerings of the publicly traded corporation a more better investment, various companies that have undergone the same way do develop and use special purpose entities (SPEs) as liability receptacles aimed at removing millions of dollars of debt from the balance sheet. However, SPEs are only meant to operate as trust for the parent company or institution that initiated them.

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