TITLE

'WATERSHED MOMENT'

AUTHOR(S)
GEORGE, DAN
PUB. DATE
November 2013
SOURCE
Disclosures;Nov/Dec2013, Vol. 26 Issue 6, p12
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article discusses the auditing standards proposed by the Public Company Accounting Oversight Board (PCAOB) in August 2013 to change the auditor's report for issuers of securities in the U.S. Particular focus is given to the evolution of the auditor's report to provide for communication of company knowledge and process to investors and other financial statement users. It also discusses the subject of communicating critical audit matters in the auditor's report.
ACCESSION #
91956753

 

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