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PCAOB issues practice alert on audit document alterations

  • PCAOB document (green) Image

Apr 22, 2016

The PCAOB has issued Staff Audit Practice Alert No. 14, "Improper Alteration of Audit Documentation,” which reminds auditors of serious disciplinary actions that can result from the improper alteration of audit documentation in connection with a PCAOB inspection or investigation.

The alert notes that “[c]hanges and additions to audit documentation, if any, following the documentation completion date must be made strictly in accordance with AS 1215.”

For more in­for­ma­tion, see the press release, prac­tice alert, and Enforcement Spotlight on the PCAOB’s Web site.

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