PCAOB staff Q&A on internal controls

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

02 Feb 2005

The US Public Company Accounting Oversight Board has published a fourth set of staff questions and answers related to PCAOB Auditing Standard No.

2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements. AS 2 applies to audits of foreign, as well as domestic, SEC registrants. The new Q&A #37 addresses release of the auditor's reports on (a) management's assessment of internal control and (b) the financial statements on different dates.
  • Q&A 37 (PDF 85k) published 21 January 2005
  • Q&A 30-36 (PDF 85k) published 22 November 2004
  • Q&A 27-29 (PDF 58k) published 6 October 2004
  • Q&A 1-26 (PDF 96k) published 23 June 2004

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