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Erschienen in:
2015 | OriginalPaper | Buchkapitel
United States Accounting Firms Respond to COSO Advice on Social Audit, Sustainability Risk and Financial Reporting
verfasst von : Katherine Kinkela
Erschienen in: Social Audit Regulation
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Abstract
In the United States, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) provides guidance on internal controls for corporations. COSO is a private-sector initiative jointly sponsored and funded by five organizations: American Accounting Association (AAA), American Institute of CPAs (AICPA), Financial Executives International (FEI), The Institute of Management Accountants (IMA) and the Institute of Internal Auditors (IIA). The Recent COSO white paper contemplates the connection between sustainability and accounting. This chapter examines the current COSO work and the evolution of accounting and sustainability, including the place of the social audit.