Under the Sarbanes-Oxley Act of 2002,financial Statements Must Include Both

question 56

Essay

Under the Sarbanes-Oxley Act of 2002,financial statements must include both a Management Assessment and an Assurance Opinion.What information do the Management Assessment and an Assurance Opinion provide to financial statement users?

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Definitions:

Intersex

A term that describes individuals born with physical sex characteristics that do not fit typical binary notions of male or female bodies.

Gender Roles

The expectations and norms around activities, behaviors, roles, and attributes considered fitting for males and females by societal standards.

Gender Discrimination

Unfair or unequal treatment of an individual or group based on gender, resulting in disadvantages or exclusion.

Sole Decision Maker

An individual who has the exclusive authority to make decisions, particularly in contexts involving governance, management, or personal choices.