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- Title
SEC Approves Auditing Standard No. 3, "Audit Documentation.".
- Authors
Latshaw, Craig A.
- Abstract
The article discusses Auditing Standard No. 3 Audit Documentation which was approved by the U.S. Securities and Exchange Commission on June 6, 2004. Objectives of the standard are outlined. Some of the examples of what the Public Company Accounting Oversight Board (PCAOB) considers to be reviewers of audit documentation are listed. The PCAOB requires that documentation of auditing procedures that involve the inspection of documents or confirmation of details should include identification of the items inspected. Retention of and subsequent changes to audit documentation are explained.
- Subjects
UNITED States; ACCOUNTING standards; AUDITING procedures; DOCUMENTATION; UNITED States. Securities &; Exchange Commission; LEGISLATIVE oversight; PUBLIC Company Accounting Oversight Board
- Publication
Bank Accounting & Finance (08943958), 2004, Vol 17, Issue 6, p29
- ISSN
0894-3958
- Publication type
Article