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- W2008382904 abstract "This presentation delivered by Donald J. Kirk on November 27, 2001 is one of the few public addresses made by a member of the Public Oversight Board prior to the disclosures and subsequent public debate which preceded action by the members of the Board to discontinue its operations. In his remarks Mr. Kirk addresses three issues which continue to be central to the debate and the concerns affecting the role of auditors in the contemporary capital market: (1) independence and scope of services of the auditing firms; (2) the recommendations of the Panel on Audit Effectiveness; and (3) fraudulent financial reporting. It is indeed an honor to be recognized with the Braden award in my old hometown. Since I left, almost fifty years ago, a great deal has happened – to this university, to this city, to this world, and on a much smaller scale, to the profession that I have devoted more than forty of those years. I have no intention of covering those forty years or all the roles I have played during that time as an auditor, standard setter, professor, overseer and audit committee member. There is enough happening currently involving my role as an overseer – as vice-chairman of the Public Oversight Board – to more than fill the time allotted to me today. After a few words about the Public Oversight Board, I would like to comment on three subjects – first, the independence and scope of services of the auditing firms; second, on some of the recommendations of the Panel on Audit Effectiveness; and lastly, on fraudulent financial reporting. The change in administration in Washington is an interesting backdrop to, and integral ingredient in, the current considerations of these subjects, thus no remarks would be complete without some observations on that major event." @default.
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- W2008382904 date "2003-01-01" @default.
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- W2008382904 title "REMARKS OF DONALD J. KIRK: INDEPENDENCE, AUDIT EFFECTIVENESS AND FRAUDULENT FINANCIAL REPORTING" @default.
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