The Securities and Exchange Commission is soliciting comments on a new auditing standard for evaluating the consistency of financial statements.
The Public Company Accounting Oversight Board adopted Auditing Standard No. 6 and an accompanying set of amendments in late January (see PCAOB Approves Auditing Standard). AS 6 and the related amendments update and clarify the auditor's responsibilities to evaluate and report on matters relating to the consistency of the financial statements and align the auditor's responsibilities with FASB Statement No. 154.
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