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Now is the time for all Business and IT managers to dig in and finally learn what, exactly, auditors actually do. SOX-online has created this Accounting and Auditing Center to help make this job easier.

Check out our What Do Internal Auditors Do? page for descriptions of these professionals' job duties, as well as thought-provoking articles about how their professions are evolving as a result of Sarbanes-Oxley. IsecT LTD has published IT audit FAQs, a robust document describing IT audits.

What will auditors look at when they're doing a Section 404 audit of your company? They're given guidance in this area by the PCAOB; we've created a PCAOB starting page where you can learn about this organization and the rules they make. Of special importance is Auditing Standard No. 2. It addresses both the work that is required to audit internal control over financial reporting and also the relationship of that audit to the audit of the financial statements.

There's no substitute for having your corporate counsel read and interpret this important standard. But meanwhile, you need to become familiar with some key concepts and definitions. And so, SOX-online has created an entire section dealing with Auditing Standard No. 2. It provides easy-to-digest excerpts concerning dates, defintions, controls, management responsibilities, testing, and the audit itself.

Why Auditors Resign explains why a firm would choose not to do business with a company. This evolution is occuring as a result of rulings by the SEC and PCAOB. Check out the SOX-online SEC and PCAOB Center for details.

Who are the top accounting and auditing firms? What does Big 4 + 3 mean? See our Accounting Firms page for answers, details, and the list of accounting firms registered with the PCAOB. What do these firms have to say about Sarbanes-Oxley and how you should prepare for compliance? See our Auditors' Positions on Sarbanes-Oxley for their published materials.

Are you looking for auditing programs you can use at your company? Jim Kaplan's AuditNet may just be your motherload. It has literally hundreds of programs submitted by working auditors, and more are added every month.

Want to learn more about auditing in general before you dive into sites designed for seasoned auditors? SOX-online can point you to: SOX-online keeps track of surveys and news related to Sarbanes-Oxley, accounting, and auditing.