Transcription of STAFF AUDIT PRACTICE ALERT NO 8 - PCAOB
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1666 K Street, NW Washington, DC 20006 Telephone: (202) 207-9100 Facsimile: (202)862-8430 STAFF AUDIT PRACTICE ALERT NO. 12 MATTERS RELATED TO auditing REVENUE IN AN AUDIT OF FINANCIAL STATEMENTS September 9, 2014 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.
Staff Audit Practice Alert No. 12 September 9, 2014 Page 6 audit deficiencies in which auditors did not perform sufficient auditing procedures with
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