1 references in auditors reports to the standards of

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Unformatted text preview: erences in Auditors’ Reports to the Standards of the Public Company Accounting Oversight Board PCAOB Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements PCAOB Auditing Standard No. 8, Audit Risk PCAOB Auditing Standard No. 9, Audit Planning PCAOB Auditing Standard No. 10, Supervision of the Audit Engagement PCAOB Auditing Standard No. 11, Consideration of Materiality in Planning and Performing an Audit PCAOB Auditing Standard No. 12, Identifying and Assessing Risks of Material Misstatement PCAOB Auditing Standard No. 13, The Auditor’s Responses to the Risks of Material Misstatement PCAOB Auditing Standard No. 15, Audit Evidence *References to AU sections have been updated to reflect the new codification of ASB clarity standards. PCAOB standards are referenced by standard number. mes25435_ch01_001-032.indd mes25435_ch01_001-032.indd 2 26/05/11 9:24 PM Confirming Pages An Introduction to Assurance and Financial Statement Auditing A s you will learn in this chapter, auditing consists of a set of practical conceptual tools that help accounting professionals to nd, organize, and evaluate evidence about the assertions of another party...
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This note was uploaded on 12/08/2012 for the course ACCT 564 at Washington University in St. Louis.

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