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- [29] Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter No. 31: PCAOB Release No. 2010-005, Application of the "Failure to Supervise'' Provision of the Sarbanes-Oxley Act of 2002 and Solicitation of Comment on Rulemaking Concepts[J]. CURRENT ISSUES IN AUDITING, 2011, 5 (01): : C11 - C15Brazel, JosephBierstaker, JamesCaster, PaulReed, Brad
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