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New PCAOB auditing standard on EQR

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

28 Jan 2010

The US Public Company Accounting Oversight Board (PCAOB) has published Auditing Standard 7 Engagement Quality Review, and a conforming amendment to PCAOB Interim Quality Control Standards (as set out in the PCAOB's Bylaws and Rules), which were approved by the US Securities and Exchange Commission.

Both are effective for engagement quality reviews of audits and interim reviews for financial years beginning on or after 15 December 2009:

 

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.