TY - SER AU - Levy, Howard B. TI - What auditors need to know about sox section 404(a) reports: Hidden risks and responsibilities SN - 0732-8435 U1 - BPer. 657.05 PY - 2016/// CY - --New York PB - The New York State Society of Certified Public Account KW - Auditing - Standards KW - Auditing - Planning KW - Auditing - Risk management ER -