How do these measures and/or communications affect users’ perceptions of corporate financial information?

1. Discuss the characteristics of audit quality control systems in the US before and after the Sarbanes-Oxley Act of 2002.

2. To what extent do the quality control mechanisms established by market regulators and the audit profession affect the communication process between management and outside users of a company’s financial statement information? How do these measures and/or communications affect users’ perceptions of corporate financial information?

3. What are the potential causes of action against an auditor under a breach of contract lawsuit?

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