Audit watchdog issues subprime alert.
| Position | PCAOB News |
The PCAOB recently published a Staff Audit Practice Alert, Matters Related to Auditing Fair Value Measurements of Financial Instruments and the Use of Specialists, which highlights certain matters in four areas:
[ILLUSTRATION OMITTED]
* Auditing fair value measurements;
* Classification of fair value measurements within the fair value hierarchy established by SFAS 157;
* The use of specialists in fair value measurements; and
* The use...
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