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【正文】 (ICFR) proved more burdensome and costly than expected, resulting in an outcry from corporate America.” Journal of Accountancy, Two Years and Counting, June 2022 KLS Consulting LLC Why This Topic? Fix: Audit Firms ?Per the PCAOB Policy statement issued 5/16/05, the auditors should— ?Integrate their audits ?Tailor audit plans to their client’s risks ?Use a topdown approach ?Use the work of others ?Communicate directly and timely with clients KLS Consulting LLC Why This Topic? SOX Year Two 2022 PCAOB SAG Re: Internal Control (06/08/05) ICFR Opinions Accelerated Filers (FYEs 07/15/05+) AS2 Implementation Report (11/30/05) Internal Control Audit Inspections Report (05/01/06) Roundtable Feedback (05/10/06) And Then? KLS Consulting LLC Why This Topic? Corporate Outcry (Cont) ?The average cost of being a public pany with revenue under $1 billion rose $ million, or 130%, since the SarbanesOxley era began. Source: “Second Anniversary: The Impact of SarbanesOxley,” Institutional Shareholder Services, KLS Consulting LLC Why This Topic? Fix: Issuer (amp。 Audit Firms) PCAOB Announces AS2 Rewrite (12/xx/06) PCAOB Proposes Guidance for Issuers (12/20/06) SEC Approves Interpretive Guidance (05/23/07) PCAOB Adopts AS5 Replacing AS2 (05/24/07) SEC Interpretive Guidance Effective (06/27/07
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