PCAOB issues internal control standards ED.
Author | Heffes, Ellen M. |
Position | Financial Reporting - Brief Article |
PCAOB Issues Internal Control Standards ED
At a public board meeting on October. 7, PCAOB approved for Exposure Draft (ED) a proposed standard, An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements. (Read the complete document at www.pcaobus.org/rules/Release2003-017.pdf.)
If adopted, the proposed standard would be the standard on attestation engagements in compliance with Section 404(b), as well as Section 103(a)(2)(A) of the Sarbanes-Oxley Act of 2002.
The ED will be posted for a 45-day comment period that ends...
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