ＡＳ２改訂版草案の評判

一度、斜め読みしただけなのですが、読み返す前に、改訂版草案についての意見に目を通しておこうと思います。

http://www.cfo.com/blogs/index.cfm/l_detail/8466436

Management's assessment is of little or no consequence, as the PCAOB declares that the external auditor no longer needs to review management's work. No matter that such a review is specifically required by the Sarbanes-Oxley Act itself. The PCAOB, being a body of unelected officials, apparantly considers itself to be above the law.

So - preliminary bottom line in our company - close to zero effect on what is being done today - close to zero effect on related cost. <<（２番目のコメントからの抜粋）

外部監査はやることが減るかもしれないけど、経営陣がやることは、そんなに減らないということになるのでしょうか。