auditing of public companies

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Write a 700- to 1,050-word paper on COSO and how it relates to the Sarbanes-Oxley Act and the auditing of public companies. Address the following:

  • Provide a brief history of COSO.

  • Describe the five components and 17 principles of the COSO framework.

  • Review your company’s “Management’s Annual Report on Internal Control over Financial Reporting” and “Report of Independent Registered Public Accounting Firm” (usually found in Section 9A of the Form 10-K) and explain why these reports are necessary.

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