STAFF AUDIT PRACTICE ALERT NO. 11 CONSIDERATIONS …

1666 K Street, NW Washington, 20006 Telephone: (202) 207-9100 Facsimile: (202)862-8430 STAFF AUDIT PRACTICE ALERT NO. 11 CONSIDERATIONS FOR AUDITS OF INTERNAL CONTROL OVER FINANCIAL REPORTING October 24, 2013 STAFF AUDIT PRACTICE Alerts highlight new, emerging, or otherwise noteworthy circumstances that may affect how auditors conduct audits under the existing requirements of the standards and rules of the PCAOB and relevant laws. Auditors should determine whether and how to respond to these circumstances based on the specific facts presented. The statements contained in STAFF AUDIT PRACTICE Alerts do not establish rules of the Board and do not reflect any Board determination or judgment about the conduct of any particular firm, auditor, or any other person. Summary The Office of the Chief Auditor is issuing this PRACTICE ALERT in light of significant auditing PRACTICE issues observed by the Public Company Accounting Oversight Board ("PCAOB" or the "Board") STAFF in the past three years relating to audits of internal control over financial reporting ("audits of internal control").

Oct 24, 2013 · October 24, 2013 . Staff Audit Practice Alerts highlight new, emerging, or otherwise ... most recently completed second fiscal quarter. For an accelerated filer, the aggregate market value criterion is $75 million or more, but less than $700 million. For a large accelerated filer, the aggregate market value criterion is $700 ... testing to year ...

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