The Public Company Accounting Oversight Board is seeking views on a concept release published last week concerning the auditor's reporting model: see here (pdf). The concept release sets out several changes the purpose of which is to increase the transparency and relevance of the audit for the users of financial statements. A short fact sheet is available here (pdf). Consultation responses will be published here.
Monday, 27 June 2011
USA: the auditor's reporting model - concept release published by PCAOB
The Public Company Accounting Oversight Board is seeking views on a concept release published last week concerning the auditor's reporting model: see here (pdf). The concept release sets out several changes the purpose of which is to increase the transparency and relevance of the audit for the users of financial statements. A short fact sheet is available here (pdf). Consultation responses will be published here.
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