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- Title
Public Company Accounting Oversight Board (PCAOB): Proposed Changes to the Independent Auditor's Report.
- Authors
Nicolas, Chiavelly; Buchholz, Alexander K.
- Abstract
The article discusses the changes proposed by the Public Company Accounting Oversight Board into the audit report to provide quality of information to the investors and creditors. The changes includes discussion from the auditor, mandatory inclusion of emphasis paragraph, the provision of assurance on information outside the financial statement including Management's Discussion and Analysis and clarification of the standard Auditor's report. As stated, these changes may increase the cost.
- Subjects
PUBLIC Company Accounting Oversight Board; AUDITORS' reports; FINANCIAL statements; MANAGEMENT discussion &; analysis (Reports); AUDITING standards; INVESTORS; DEBTOR &; creditor
- Publication
Journal of the CPA Practitioner, 2011, Vol 3, Issue 4, p3
- ISSN
2152-4661
- Publication type
Article