Transcription of STANDING ADVISORY GROUP MEETING
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STANDING ADVISORY GROUP MEETING
1666 K Street, NW Washington, 20006 Telephone: (202) 207-9100 Facsimile: (202)862-8430 This paper was developed by the staff of the Office of the Chief Auditor to foster discussion among the members of the SAG. It is not a statement of the board ; nor does it necessarily reflect the views of the board or PCAOB staff. STANDING ADVISORY GROUP MEETING REASONABLE ASSURANCE OCTOBER 5-6, 2005 Introduction The board 's interim auditing standards1/ require auditors to obtain reasonable assurance that the financial statements are free of material misstatements to support their unqualified opinion on the financial statements. This briefing paper discusses the concept of reasonable assurance and provides information to consider in deciding whether that concept is articulated with sufficient clarity and whether the standard of reasonable assurance is an appropriate level of auditor responsibility for the detection of material misstatements and f
1/ On April 16, 2003, the Board adopted certain pre-existing auditing standards as its interim auditing standards to be used on an initial, transitional basis. PCAOB Rule 3200T describes the auditing standards that the Board adopted and requires registered public accounting firms and their associated persons to comply with
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