Proposed Framework for Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Auditing Standards and Rules, PCAOB
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چکیده
We agree that the Board's existing auditing standards, consisting of sequentially numbered standards issued by the Board (the AS standards) and the AU sections representing the remaining interim standards that the Board has not superseded, present a confusing framework. While we agree that reorganization is needed and may help users navigate the standards more easily, we do not agree with the Board’s assertion that the proposed reorganization would help avoid confusion between the Board’s standards and the recently reorganized standards of the ASB1 or that the reorganized structure could facilitate comparison of PCAOB and IAASB standards.2
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تاریخ انتشار 2013