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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
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.