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PCAOB ISSUES GUIDANCE ON AUDITS OF INTERNAL CONTROL 19 May 2005 This summary from accounting education has further links to the PCAOB materials. The Public Company Accounting Oversight Board published additional guidance to auditors on how to implement the PCAOB’s Auditing Standard No. 2, "An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements.” The guidance consists of a Board Policy Statement Regarding Implementation of Auditing Standard No. 2 and a series of staff questions and answers.
PCAOB ISSUES GUIDANCE ON AUDITS OF INTERNAL CONTROL 19 May 2005 This summary from accounting education has further links to the PCAOB materials. The Public Company Accounting Oversight Board published additional guidance to auditors on how to implement the PCAOB’s Auditing Standard No. 2, "An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements.” The guidance consists of a Board Policy Statement Regarding Implementation of Auditing Standard No. 2 and a series of staff questions and answers.
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