Transcription of STAFF AUDIT PRACTICE ALERT NO. 11 CONSIDERATIONS FOR ...
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STAFF AUDIT PRACTICE ALERT NO. 11 CONSIDERATIONS FOR ...
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.
Oct 24, 2013 · establishes requirements for performing and reporting on audits of internal control. The audit of internal control should be integrated with the audit of the financial statements.
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