✦ LIBER ✦

Auditors and risk: Eight new standards

✍ Scribed by Bruce Bettinghaus; Stanton C. Lindquist

Publisher: John Wiley and Sons
Year: 2011
Tongue: English
Weight: 87 KB
Volume: 22
Category: Article
ISSN: 1044-8136
DOI: 10.1002/jcaf.20687

No coin nor oath required. For personal study only.

✦ Synopsis

Abstract

On December 23, 2010, the Securities and Exchange Commission approved eight new Auditing Standards of the Public Company Accounting Oversight Board. These standards all focus on the auditor's assessment of and responses to risk in an audit. The authors of this article explain that while the eight standards are primarily fresh codification of existing interim standards, they make a few substantive changes as well. However, not everyone believes the new standards are an improvement. © 2011 Wiley Periodicals, Inc.

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