PCAOB PROPOSES STANDARDS FOR AUDIT RISKWashington, D.C. - The Public Company Accounting Oversight Board has voted to propose seven new auditing standards related to risk assessment.
The proposed standards would supersede the board's interim auditing standards related to audit risk and materiality, audit planning and supervision, consideration of internal control in an audit of financial statements, audit evidence, and performing tests of accounts and disclosures before year end.
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