What people are saying - Write a review
We haven't found any reviews in the usual places.
H iiiIntroduction An overview of PCAOB Auditing Standard No
Identifying Significant Accounts 109 4 3
Identifying Significant Processes and Major Classes of Transac
67 other sections not shown
accepted accounting principles Accounting Oversight Board accounts and disclosures adverse opinion Affected Standard appropriate assessment of internal attestation audit committee Audit of Financial audit of internal Auditing Standard Paragraphs auditor should evaluate auditor's report believe business units cial Company Accounting Oversight company's internal control control criteria control environment control over financial determine documentation effective internal control effectiveness of internal example Exchange Act external financial statement assertions financial statement audit fraud guidance identified independent auditor internal audit function internal control deficiencies Internal Control Reports issued issuers locations or business management's report material misstatement material weakness ment nancial reporting operating effectiveness opinion on management's PCAOB period-end financial reporting prevent or detect procedures proposed standard Public Company Accounting Regulations Effect Action reperformance report on internal require the auditor responsibility result risk Sarbanes-Oxley Act scope Section 404 significant accounts significant deficiency specific substantive procedures tests of controls transactions