Examlex
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Sarbanes-Oxley Act
A United States federal law enacted in 2002 that sets new or enhanced standards for all U.S. public company boards, management, and public accounting firms, aiming to protect investors from fraudulent financial reporting.
Audit
A systematic examination and evaluation of data or documents by a qualified professional to check their accuracy and compliance with established standards or regulations.
Review Working Papers
The process of examining the documents and records that auditors create during an audit to ensure accuracy and completeness.
Administrative Proceeding
A legal process conducted by a government agency to enforce its legal authority over certain matters.
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