What Auditors Need to Know about SOX Section 404(a) Reports
https://www.cpajournal.com/2016/02/01/auditors-need-know-sox-section-404a-reports/
WEBFeb 1, 2016 · Auditors’ responsibilities regarding compliance with SOX section 404 (a) are hidden in three sections of the PCAOB’s reorganized Auditing Standards (AS) 1305, 2405 and 2710: AS 1305 (AU section 325). Under AS 1305, auditors must report any significant deficiency or material weakness regarding ICFR to audit committees.
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