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PCAOB adopts amendments to its auditing standards

  • PCAOB (US Public Company Accounting Oversight Board) (dark gray) Image

18 Sep 2004

The US Public Company Accounting Oversight Board (PCAOB) has amended its interim auditing standards to conform them with PCAOB Auditing Standard No.

2 An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements. The PCAOB had adopted the interim standards in April 2003, based on standards that had been developed by the auditing profession before the PCAOB was established. Since then, the PCAOB has adopted several permanent standards that, in various respects, supersede the interim standards – hence these amendments. The PCAOB's auditing standards apply to audits of all companies registered with the SEC, including foreign registrants. Link to PCAOB Release.

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