PCAOB Issues Internal Control Standard ED

Heffes, Ellen M.
November 2003
Financial Executive;Nov2003, Vol. 19 Issue 8, p17
Academic Journal
This article announces that at the October 7, 2003 meeting of the Public Company Accounting Oversight Board the board approved Exposure Draft a proposed standard titled "An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements." The author discusses what the implications of the regulation will be in adopted.


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