Discuss the Internal Control Communication Requirements of the PCAOB

question 70

Essay

Discuss the internal control communication requirements of the PCAOB. What must auditors of public companies report to those charged with governance?

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Definitions:

Structurally Available Means

Refers to the resources and opportunities that are distributed within a society, affecting individuals' ability to achieve goals.

Merton

Merton refers to Robert K. Merton, an influential 20th-century sociologist known for developing theories on social structure, anomie, and the sociology of science.

Differential Association Theory

A theory in criminology that asserts criminal behavior is learned through regular interaction with others who engage in crime.

Deviant Behavior

Conduct that breaches the standards or norms expected by society.