US watchdog, the Public Company Accounting
Oversight Board, has issued staff questions and answers about auditing the
value of stock options granted to employees
It provides direction for auditing a company’s estimation of the fair value
of stock options granted to employees under its revised statement on share-based
payments, standard, No. 123.
The standard became applicable for financial statements of companies with
fiscal years ending on or after 15 June 2006.
The questions and answers are available
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Dr Richard Willis provides a several thousand-year history lesson of the profession, from origin to modern-day