Which SOX Section Requires the Public Accounting Firm That Audits

question 64

Multiple Choice

Which SOX section requires the public accounting firm that audits the financial statements of the company to issue an attestation report regarding the effectiveness of the company's internal controls?

• A)Section 806. Protection for Employees of Publicly Traded Companies Who Provide Evidence of Fraud
• B)Section 404. Management Assessment of Internal Controls
• C)Section 906. Corporate Responsibility for Financial Reports
• D)Section 302. Corporate Responsibility for Financial Reports

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Definitions:

Inferential Statistics

Inferential statistics involves using data from a sample to make inferences or generalizations about a population, often through hypothesis testing or estimation methods.

Population Parameters

Characteristics or measures that describe aspects of a statistical population, such as mean, variance, or standard deviation.

Proposed Package

A suggested set of measures, items, or conditions put forward for consideration or acceptance.

Percentage

A proportion or share expressed as a fraction of 100.