Accelerated filers, 96
Ahold, 20
AIG, 20
Alternative trading systems (ATSs), 30
American Bar Association (ABA), 66, 70
American Institute of Certified Public Accountants (AICPA), 70, 85
Anti–Bribery and Corruption (ABC) Act, 47
Apollo Group, 78
Audit committee
fee system, 101
oversight of external auditors, 113–114
PCAOB’s audit quality indicators, 93, 110, 112
review and discussion of financial reports, 116–117
review of independent auditor plan, 115
SOX guidelines, 85
tax services, 109
transparency, 98
Audit failure, 84, 91–94, 99, 102, 109–110, 112, 130–131
Audit firm
liability provision, 129
PCAOB guidelines,
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