The Implementation of the Sarbanes-Oxley Requirements in the U

Multiple Choice

The implementation of the Sarbanes-Oxley requirements in the U.S.resulted in increased independence requirements for auditors.The impact of this requirement in Canada was

A) the creation of the CPAB to oversee Canadian audit professionals.
B) revisions to the rules of professional conduct for CPAs.
C) additional training requirements for becoming an auditor.
D) modification of the type of opinion provided in an assurance engagement by an auditor.