Which of the following is not part of Sarbanes- Oxley? a. An increased duty on the part

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Which of the following is not part of Sarbanes- Oxley?
a. An increased duty on the part of auditors to identify financial statement fraud.
b. A requirement that the CEO and CFO certify the financial statements.
c. Increased penalties for destruction of records in federal investigations.
d. Increased penalties for mail fraud and criminal violations of the Securities Exchange Act of 1934.

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Auditing and Assurance Services

ISBN: 978-0077862343

6th edition

Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws

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