Wiley The Complete Guide to Auditing Standards, and Other Professional Standards for Accountants 2008
Chapter One
AUDITING STANDARDS
OF THE PCAOB
PCAOB 1 REFERENCES IN AUDITORS'
REPORTS TO THE
STANDARDS OF THE PUBLIC
COMPANY ACCOUNTING
OVERSIGHT BOARD
An audit report on the financial statements of a public company regulated by the
PCAOB should (1) be titled "Report of Independent Registered Public Accounting Firm," (2)
refer to "the standards of the Public Company Accounting Oversight Board (United States),"
(3) not include any reference to generally accepted auditing standards, and (4) include the
city and state (or country, if a non-US auditor) from which the audit report is issued. A
sample standard report follows:
Report of Independent Registered Public Accounting Firm
We have audited the accompanying balance sheet of [company name] as of (at) [date] and the
related statements of income, retained earnings, ... read full excerpt from Wiley The Complete Guide to Auditing Standards, and Other Professional Standards for Accountants 2008 ebook
