auditingpcaobstandard事务所bylawsaudit PublicCompanyAccountingOversightBoard BylawsandRules–Standards–AS5 AsofOctober1,2008 394 AuditingStandardNo.5–AnAuditofInternalControlOverFinancialReporting ThatIsIntegratedwithAnAuditofFinancialStatements June12,2007 AUDITINGANDRELATEDPROFESSIONALPRACTICESTANDARDS AuditingStandard...
PCAOB Auditing Standard No. 5 Key Facts - Audit Administration
1666KStreet,NW Washington,D.C.20006 Telephone:(202)207-9100 Facsimile:(202)862-8430 .pcaobus AUDITINGSTANDARDNo.5– ANAUDITOFINTERNALCONTROLOVER FINANCIALREPORTINGTHATISINTEGRATED WITHANAUDITOFFINANCIALSTATEMENTS ANDRELATEDINDEPENDENCERULEAND CONFORMINGAMENDMENTS ) ) ) ) ) ) ) ) ) ) ) ) PCAOBRelea...
INTERNAL auditingQUALITY of serviceWe investigate the impact of the Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 5 (AS5) on audit fees and audit quality. AS5 supersedes Auditing Standard No. 2 (AS2), and became effective for audits for accelerated fil...
本文将对PCAOB整合审计AS5进行详细介绍,包括其背景、要求以及影响等方面。 1.背景 AS5是由公共公司会计监督委员会(Public Company Accounting Oversight Board,简称PCAOB)于2007年发布的审计准则。该准则的制定旨在解决之前AS2(Auditing Standard No. 2)审计准则存在的一些问题和缺陷,提高审计质量和效能,减少审计成本。
03_PCAOB_Auditing Standard No5_经管营销_专业资料。PCAOB_AS5Public Company Accounting Oversight Board Bylaws and Rules – Standards – AS5 Auditing Standard No. 5 – An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements June 12, 2007 AUDITING...
《第5号审计准则》它很大程度上改变了内部控制审计的思路,尤其体现在审计计划方面,而且比较适合我国上市公司的目前的现状,所以对我国的目前的上市公司内部控制审计的审计计划及其审计过程有很强的指导意义。 参考文献: Auditing Standard No. 5, an Audit of Internal Control over Financial Reporting That Is Integrate...
20006 Telephone: (202) 207-9100 Facsimile: (202) 862-8430 www.pcaobus.org JANUARY 23, 2009 This publication presents the views of the staff of the Public Company Accounting Oversight Board on how auditors can apply certain provisions of Auditing Standard No. 5 to audits of internal control ...
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. 6: Evaluating Consistency of Financial Statements PCAOB Auditing Standard No. 7: Engagement Quality Review ...
Section 404 of the Sarbanes-Oxley Act and Auditing Standard No. 2 (PCAOB 2004) require management and the auditor to report on internal controls over finan... K Raghunandan,DV Rama - 《Auditing》 被引量: 681发表: 2006年 The unintended consequences of PCAOB auditing Standard Nos. 2 and 3...