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PCAOB Reveals What is Next for AS2

The upcoming amendment to AS2 aims for efficient and high-risk audits.

> > Possible amendments to the PCAOB Auditing Standard No. 2 include rethinking the role of auditors in assessing management, improved term definitions, and an emphasis on a top-down, risk-based audit approach, revealed Thomas Ray, chief auditor and director of professional standards for the PCAOB. Ray made his comments at a Foundation for Accounting Education conference in New York on Thursday.
Source: CFO


Published:2006-11-02
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