SEC publishes notice of PCAOB standard on wording in audit reports.
Position | National |
A reference to generally accepted auditing standards (GAAS) in auditors' reports would no longer be appropriate or necessary if the proposed Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 1 is adopted. The new standard entitled "References in Auditors' Reports to the Standards of the Public Company Accounting Oversight Board," would require auditors to declare the audit was performed in accordance with the "standards of the Public Company Accounting Oversight Board (United States)."
Upon the proposal's approval, the Securities and Exchange Commission (SEC) plans on publishing an interpretive release to clarify their position regarding GAAS and Auditing Standard No. 1. The interpretive release would also address:
* The requirements to follow...
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