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Heads Up — PCAOB Issues Staff Audit Practice Alert on Audit Risks in Certain Emerging Markets

Published on: 13 Oct 2011

This issue of Heads Up discusses the PCAOB’s recently issued Staff Audit Practice Alert No. 8, Audit Risks in Certain Emerging Markets, which "focuses on risks of misstatement due to fraud . . . that auditors might encounter in audits of companies with operations in [certain] emerging markets" and auditors’ responsibilities to perform audit procedures in response to those risks.


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